Tex. Tax Code § 162.351 · Subchapter D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.
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 8de10c03a8d3ed021a41bd025a2830b4c976534c4d1917a1b7f81ba672b33c0b
- 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
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 162.351. Each shows the citation as that text prints it.
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.