Texas § TX.162.119 - INFORMATION REQUIRED ON IMPORTER'S RETURN
Full text of Texas The Texas Constitution § TX.162.119 — INFORMATION REQUIRED ON IMPORTER'S RETURN, with citation guidance and answers to common questions.
§ TX.162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN
INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The monthly return and supplements of an importer shall contain for the period covered by the return: (1) the number of net gallons of imported gasoline acquired from a supplier or permissive supplier who collected the tax due to this state on the gasoline; (2) the number of net gallons of imported gasoline acquired from a person who did not collect the tax due to this state on the gasoline, listed by source state, person, and terminal; (3) the number of net gallons of imported gasoline acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code; and (4) any other information required by the comptroller. (b) An importer of gasoline that timely files a return and payment may deduct from the amount of tax payable with the return a collection allowance equal to two percent of the amount of tax payable to this state. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Frequently Asked Questions About Texas § TX.162.119
What does The Texas Constitution § TX.162.119 cover?
Section TX.162.119 ("INFORMATION REQUIRED ON IMPORTER'S RETURN") 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.162.119?
A common citation format is "The Texas Constitution § TX.162.119" (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.162.119 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.