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Texas Tax Code - TAX § 162.107. Permissive Supplier Requirements on Out-of-State Removals

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) A person may elect to obtain a permissive supplier license to collect the tax imposed under this subchapter for gasoline that is removed at a terminal in another state and has this state as the destination state.

(b) With respect to gasoline that is removed by the licensed permissive supplier at a terminal located in another state and that has this state as the destination state, a licensed permissive supplier shall:

(1) collect the tax due to this state on the gasoline;

(2) waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due to this state on the gasoline under this subchapter;

(3) report and pay the tax due on the gasoline in the same manner as if the removal had occurred at a terminal located in this state;

(4) keep records of the removal of the gasoline and submit to audits concerning the gasoline as if the removal had occurred at a terminal located in this state; and

(5) report sales by the permissive supplier to a person who is not licensed in this state.

(c) A permissive supplier must acknowledge in the person's license application that this state imposes the requirements listed in Subsection (b) under this state's general police power and that the permissive supplier submits to the jurisdiction of this state only for purposes related to the administration of this chapter.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 162.107. Permissive Supplier Requirements on Out-of-State Removals - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-162-107/

Read this complete Texas Tax Code - TAX § 162.107. Permissive Supplier Requirements on Out-of-State Removals on Westlaw. Westlaw subscription required.

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