Texas § 162.221 INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.

Texas Statutes

§ 162.221 — INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.

Texas § 162.221

Code TXTax Code

This text of Texas § 162.221 (INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.) 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. § 162.221 (2026).

Text

Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.

(a)A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of diesel fuel received and removed from the terminal during the month. The return also shall contain the following summary information:

(1)the beginning and ending inventory that relates to the applicable reporting month;

(2)the number of net gallons of diesel fuel received in inventory at the terminal during the month;

(3)the number of net gallons of diesel fuel removed from inventory at the terminal during the month; and

(4)any other summary information required by the comptroller.

(b)The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service inst

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Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of diesel fuel received and removed from the terminal during the month. The return also shall contain the following summary information:
(1) the beginning and ending inventory that relates to the applicable reporting month;
(2) the number of net gallons of diesel fuel received in inventory at the terminal during the month;
(3) the number of net gallons of diesel fuel removed from inventory at the terminal during the month; and
(4) any other summary information required by the comptroller.
(b) The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.