Texas Tax Code 162.231 – Notice Regarding Dyed Diesel Fuel
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 162.231
- 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
A notice stating “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” must be:
(1) provided by a licensed supplier, permissive supplier, or distributor to a person who receives dyed diesel fuel;
(2) provided by a seller of dyed diesel fuel to the person’s buyers; and
(3) posted by a seller on a retail pump or bulk plant at which the person sells dyed diesel fuel for use by the person’s buyers.