Tex. Tax Code § 162.218
DUTIES OF SELLER OF DIESEL FUEL
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 162.218, DUTIES OF SELLER OF DIESEL FUEL, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575390
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Full text
(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 diesel fuel 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.