Tex. Tax Code § 162.220
This is the official text of Tex. Tax Code § 162.220, part of Texas’s Tax Code — governs state and local taxation.
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§ 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.
Official statutory text
(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 diesel fuel acquired from a supplier or permissive supplier who collected the tax due this state on the diesel fuel;
(2) the number of net gallons of imported diesel fuel acquired from a person who did not collect the tax due to this state on the diesel fuel, listed by product code, source state, person, and terminal;
(3) the number of net gallons of imported diesel fuel 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 diesel fuel 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.
(1) the number of net gallons of imported diesel fuel acquired from a supplier or permissive supplier who collected the tax due this state on the diesel fuel;
(2) the number of net gallons of imported diesel fuel acquired from a person who did not collect the tax due to this state on the diesel fuel, listed by product code, source state, person, and terminal;
(3) the number of net gallons of imported diesel fuel 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 diesel fuel 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.
Status: in_force · Read it on the official government site
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