Texas § 162.119 INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.

Texas Statutes

§ 162.119 — INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.

Texas § 162.119

Code TXTax Code

This text of Texas § 162.119 (INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 162.119 (2026).

Text

Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.

(a)The monthly return and supplements of an importer shall contain for the period covered by the return:

(1)the number of net gallons of imported gasoline acquired from a supplier or permissive supplier who collected the tax due to this state on the gasoline;

(2)the number of net gallons of imported gasoline acquired from a person who did not collect the tax due to this state on the gasoline, listed by source state, person, and terminal;

(3)the number of net gallons of imported gasoline acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code; and

(4)any other information required by the comptroller.

(b)An importer of gasoline that timely files a return and payment may dedu

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Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The monthly return and supplements of an importer shall contain for the period covered by the return:
(1) the number of net gallons of imported gasoline acquired from a supplier or permissive supplier who collected the tax due to this state on the gasoline;
(2) the number of net gallons of imported gasoline acquired from a person who did not collect the tax due to this state on the gasoline, listed by source state, person, and terminal;
(3) the number of net gallons of imported gasoline acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code; and
(4) any other information required by the comptroller.
(b) An importer of gasoline that timely files a return and payment may deduct from the amount of tax payable with the return a collection allowance equal to two percent of the amount of tax payable to this state.