Texas Statutes
§ 162.352 — TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE.
Texas § 162.352
JurisdictionTexas
Code TXTax Code
This text of Texas § 162.352 (TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE.) 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. § 162.352 (2026).
Text
Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE.
(a)A tax is imposed on the delivery of compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale of the compressed natural gas or liquefied natural gas.
(b)The fleet user or other dealer is liable for the tax imposed under this section.
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Legislative History
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013.
Nearby Sections
15
§ 162.001
DEFINITIONS.§ 162.002
TAX LIABILITY ON LEASED VEHICLES.§ 162.005
CANCELLATION OR REFUSAL OF LICENSE.§ 162.006
SUMMARY SUSPENSION OF LICENSE.§ 162.008
INSPECTION OF PREMISES AND RECORDS.§ 162.009
AUTHORITY TO STOP AND EXAMINE.§ 162.010
IMPOUNDMENT AND SEIZURE.§ 162.011
SALE OF SEIZED PROPERTY.§ 162.012
PRESUMPTIONS.§ 162.0125
DUTY TO KEEP RECORDS.§ 162.013
VENUE OF TAX COLLECTION SUITS.§ 162.014
OTHER MOTOR FUEL TAXES PROHIBITED.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 162.352, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/162.352.