Section 162.117 - Duties of Seller of Gasoline(a) A seller who receives or collects tax 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 seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser.(c) A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for gasoline purchased from the seller.(d) A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by this chapter.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 15, eff. September 1, 2009Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.