Texas § TX.162.364 - DUTIES OF PERSONS HOLDING TAX PAYMENTS

Full text of Texas The Texas Constitution § TX.162.364 — DUTIES OF PERSONS HOLDING TAX PAYMENTS, with citation guidance and answers to common questions.

§ TX.162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS

DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a) A person who receives or collects tax under this subchapter 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 dealer who receives a payment of tax under this subchapter may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas or liquefied natural gas purchased from the dealer. (c) A person required to receive or collect a tax under this subchapter is liable for and shall pay the tax in the manner provided by this subchapter. Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013.

Source: official Texas text · Last verified 2026-08-27

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Frequently Asked Questions About Texas § TX.162.364

What does The Texas Constitution § TX.162.364 cover?

Section TX.162.364 ("DUTIES OF PERSONS HOLDING TAX 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.162.364?

A common citation format is "The Texas Constitution § TX.162.364" (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.162.364 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.