Texas § TX.162.215 - RETURNS AND PAYMENTS

Full text of Texas The Texas Constitution § TX.162.215 — RETURNS AND PAYMENTS, with citation guidance and answers to common questions.

§ TX.162.215. RETURNS AND PAYMENTS

RETURNS AND PAYMENTS. (a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month. (b) A motor fuel transporter, interstate trucker, and dyed diesel fuel bonded user shall file a return on or before the 25th day of the month following the end of the calendar quarter. (c) The return required by this section shall be accompanied by a payment for the amount of tax reported due. (d) An aviation fuel dealer is not required to file a return. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.

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Frequently Asked Questions About Texas § TX.162.215

What does The Texas Constitution § TX.162.215 cover?

Section TX.162.215 ("RETURNS AND PAYMENTS") 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.162.215?

A common citation format is "The Texas Constitution § TX.162.215" (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.162.215 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.