Tex. Tax Code § 162.221

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 162.221 - Information Required on Terminal Operator's Return
(a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of diesel fuel received and removed from the terminal during the month. The return also shall contain the following summary information:
(1) the beginning and ending inventory that relates to the applicable reporting month;
(2) the number of net gallons of diesel fuel received in inventory at the terminal during the month;
(3) the number of net gallons of diesel fuel removed from inventory at the terminal during the month; and
(4) any other summary information required by the comptroller.
(b) The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.

Tex. Tax Code § 162.221

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.