(a) A person who purchases or removes diesel fuel tax-free under § 162.204(a)(4) or (7) and before export sells the diesel fuel in this state tax-free to a person who holds a license under § 162.205(a)(1), (2), (3), (4), or (6) shall report that transaction to the comptroller as required by this section. If the diesel fuel is subsequently sold one or more times in this state before export and tax-free to a person who holds a license under § 162.205(a)(1), (2), (3), (4), or (6), each seller shall report the transaction to the comptroller as required by this section.
(b) Each person who sells tax-free diesel fuel in this state in a transaction described by Subsection (a) must provide to the comptroller:
(1) the bill of lading number issued at the terminal;
(2) the terminal control number;
(3) the date the diesel fuel was removed from the terminal;
(4) the number of gallons invoiced; and
(5) any other information required by the comptroller.

Terms Used In Texas Tax Code 162.2165

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(c) The sales invoice for each transaction described by Subsection (a) must include:
(1) the name of the seller and purchaser; and
(2) the original bill of lading number.
(d) A person required to report a transaction under Subsection (a) shall report the transaction on a form prescribed by the comptroller and with the return required by § 162.215.

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