Texas § TX.162.351 - TAX IMPOSED
Full text of Texas The Texas Constitution § TX.162.351 — TAX IMPOSED, with citation guidance and answers to common questions.
§ TX.162.351. TAX IMPOSED
TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE. (a) A tax is imposed on the sale of compressed natural gas or liquefied natural gas that is delivered into the fuel supply tank of a motor vehicle in connection with a sale of the compressed natural gas or liquefied natural gas. (b) The dealer is liable for the tax imposed under this section. (c) The dealer shall add the amount of the tax to the selling price so that the tax is paid by the purchaser. When the amount of the tax is added: (1) it becomes a part of the sales price; (2) it is a debt of the purchaser to the dealer; and (3) if unpaid, it is recoverable at law in the same manner as the original sales price. (d) The dealer shall provide to the purchaser an invoice or receipt that states the rate and amount of tax added to the selling price or indicates that no tax was added to the selling price. Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013.
Frequently Asked Questions About Texas § TX.162.351
What does The Texas Constitution § TX.162.351 cover?
Section TX.162.351 ("TAX IMPOSED") 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.162.351?
A common citation format is "The Texas Constitution § TX.162.351" (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.162.351 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.