Section 162.114 - Returns and Payments(a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.(b) A motor fuel transporter and an interstate trucker shall file a return on or before the 25th day of the month following the end of the calendar quarter.(c) The return required by this section shall be accompanied by a payment for the amount of tax reported due.(d) An aviation fuel dealer is not required to file a return.Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.