Texas § 162.404 CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS.

Texas Statutes

§ 162.404 — CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS.

Texas § 162.404

Code TXTax Code

This text of Texas § 162.404 (CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS.) 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. § 162.404 (2026).

Text

Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS.

(a)A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under Section 162.403 (5).

(b)Each day that a refusal prohibited under Section 162.403 (8), (9), or (10) continues is a separate offense.

(c)The prohibition under Section 162.403 (27) does not apply to the tax-free sale or distribution of diesel fuel authorized by Section 162.204 (a)(1), (2), or (3).

(d)The prohibition under Section 162.403 (28) does not apply to the tax-free sale or distribution of gasoline under Section 162.104 (a)(1), (2), or (3).

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Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS. (a) A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under Section 162.403 (5).
(b) Each day that a refusal prohibited under Section 162.403 (8), (9), or (10) continues is a separate offense.
(c) The prohibition under Section 162.403 (27) does not apply to the tax-free sale or distribution of diesel fuel authorized by Section 162.204 (a)(1), (2), or (3).
(d) The prohibition under Section 162.403 (28) does not apply to the tax-free sale or distribution of gasoline under Section 162.104 (a)(1), (2), or (3).

Legislative History

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 32, eff. September 1, 2015.