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Tex. Tax Code § 162.364

DUTIES OF PERSONS HOLDING TAX PAYMENTS

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 162.364, DUTIES OF PERSONS HOLDING TAX PAYMENTS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575424
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(a) A person who receives or collects tax under this subchapter 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 dealer who receives a payment of tax under this subchapter may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas or liquefied natural gas purchased from the dealer. (c) A person required to receive or collect a tax under this subchapter is liable for and shall pay the tax in the manner provided by this subchapter.