Tex. Tax Code § 162.221
This is the official text of Tex. Tax Code § 162.221, part of Texas’s Tax Code — governs state and local taxation.
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§ 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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