Tex. Tax Code § 162.009 · Subchapter A. GENERAL PROVISIONS
AUTHORITY TO STOP AND EXAMINE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel to examine the shipping document, cargo manifest, or invoices required to be carried, examine a license or copy of a license that may be required to be carried, take samples from the fuel supply or cargo tanks, and make any other investigation that could reasonably be made to determine whether the taxes have been paid or accounted for by a license holder or a person required to be licensed. The comptroller, a peace officer, an employee of the attorney general's office, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation may take samples of motor fuel from a storage tank or container to:
(1) determine if the fuel contains hazardous waste or is adulterated; or
(2) allow the comptroller to determine whether taxes on the fuel have been paid or accounted for to this state.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119), Sec. 8, eff. September 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm
- Text hash
- sha256 ec8e4a57b8c5dc6025067a32c086efe66713edc3ddcaa663e04e03b031d66f3f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.