Texas Tax Code 162.233 – Unauthorized Sale or Use of Dyed Diesel Fuel
Current as of: 2024 | Check for updates
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(a) A person may not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is a taxable use of the diesel fuel.
(b) A person may not use or hold for use dyed diesel fuel for a use other than a nontaxable use if the person knows or has reason to know that the diesel fuel is dyed diesel fuel.
Terms Used In Texas Tax Code 162.233
- 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