Texas § TX.162.203 - BACKUP TAX

§ TX.162.203. BACKUP TAX

BACKUP TAX; LIABILITY. (a) A backup tax is imposed at the rate prescribed by Section 162.202 on: (1) a person who obtains a refund of tax on diesel fuel by claiming the diesel fuel was used for an off-highway purpose, but actually uses the diesel fuel to operate a motor vehicle on a public highway; (2) a person who operates a motor vehicle on a public highway using diesel fuel on which tax has not been paid; (3) a person who sells to the ultimate consumer diesel fuel on which a tax has not been paid and who knew or had reason to know that the diesel fuel would be used for a taxable purpose; (4) a person, other than a person exempted under Section 162.204 , who acquires diesel fuel on which tax has not been paid: (A) in an original or subsequent sale; or (B) from any source in this state; and (5) a person who acquires diesel fuel by any unlawful means, including by purchase through the unauthorized use of a credit card, a debit card, or other money, regardless of whether tax was previously paid on the diesel fuel or was added to the selling price of the diesel fuel. (b) If the motor vehicle described by Subsection (a)(2) is owned or leased by a person other than the operator, the tax shall be paid by either the operator or the motor vehicle's owner or lessee. (c) The tax imposed under Subsection (a)(3) is also imposed on the ultimate consumer. (d) A person who sells diesel fuel in this state, other than by a bulk transfer, on which tax has not been paid for any purpose other than a purpose exempt under Section 162.204 shall at the time of sale collect the tax from the purchaser or recipient of diesel fuel in addition to the selling price and is liable to this state for the taxes imposed in the manner provided by this chapter. (e) The tax liability imposed by this section is in addition to any penalty imposed under 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. 21, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651 ), Sec. 5, eff. September 1, 2023.