Texas § TX.162.117 - DUTIES OF SELLER OF GASOLINE
Full text of Texas The Texas Constitution § TX.162.117 — DUTIES OF SELLER OF GASOLINE, with citation guidance and answers to common questions.
§ TX.162.117. DUTIES OF SELLER OF GASOLINE
DUTIES OF SELLER OF GASOLINE. (a) A seller who receives or collects tax holds the amount received or collected in trust for the benefit of this state and has a fiduciary duty to remit to the comptroller the amount of tax received or collected. (b) A seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser. (c) A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for gasoline purchased from the seller. (d) A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by this chapter. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 15, eff. September 1, 2009.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.162.117
What does The Texas Constitution § TX.162.117 cover?
Section TX.162.117 ("DUTIES OF SELLER OF GASOLINE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.162.117?
A common citation format is "The Texas Constitution § TX.162.117" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.162.117 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.