Texas Tax Code - TAX § 162.352. Tax Imposed; Delivery of Fuel into Fuel Supply Tank of Motor Vehicle Not in Connection with Sale
Current as of April 14, 2021 | Updated by FindLaw Staff
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(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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 162.352. Tax Imposed; Delivery of Fuel into Fuel Supply Tank of Motor Vehicle Not in Connection with Sale - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-162-352.html
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