Subchapter B - GASOLINE TAX

Section 162.101 - Point of Imposition of Gasoline Tax
Section 162.102 - Tax Rate
Section 162.1025 - Separate Statement of Tax Collected From Purchaser
Section 162.103 - Backup Tax; Liability
Section 162.104 - Exemptions
Section 162.105 - Persons Required to Be Licensed
Section 162.106 - Trip Permits
Section 162.107 - Permissive Supplier Requirements on Out-Of-State Removals
Section 162.108 - License Application Procedure
Section 162.109 - Issuance and Display of License
Section 162.110 - Licenses and Trip Permits; Periods of Validity
Section 162.111 - Bond and Other Security for Taxes
Section 162.112 - License Holder Status List
Section 162.113 - Remittance of Tax to Supplier or Permissive Supplier; Allowances
Section 162.114 - Returns and Payments
Section 162.115 - Records
Section 162.1155 - Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export
Section 162.116 - Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances
Section 162.117 - Duties of Seller of Gasoline
Section 162.118 - Information Required on Distributor's Return
Section 162.119 - Information Required on Importer's Return; Allowances
Section 162.120 - Information Required on Terminal Operator's Return
Section 162.121 - Information Required on Motor Fuel Transporter's Return
Section 162.122 - Information Required on Exporter's Return and Payment of Tax on Exports
Section 162.123 - Information Required on Blender's Return
Section 162.124 - Information Required on Interstate Trucker's Return
Section 162.125 - Refund or Credit for Certain Taxes Paid
Section 162.126 - Refund for Bad Debts; Credit for Nonpayment
Section 162.127 - Claims for Refunds
Section 162.1275 - Refund for Certain Metropolitan Rapid Transit Authorities
Section 162.1276 - Refund For Certain Nonprofit Food Banks
Section 162.128 - When Gasoline Tax Refund or Credit May Be Filed