Tex. Tax Code § 162.352
This is the official text of Tex. Tax Code § 162.352, part of Texas’s Tax Code — governs state and local taxation.
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§ 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE.
Official statutory text
(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.
(b) The fleet user or other dealer is liable for the tax imposed under this section.
Status: in_force · Read it on the official government site
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