Tex. Tax Code § 162.120: INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE E. SALES, EXCISE, AND USE TAXES
- CHAPTER 162. MOTOR FUEL TAXES
- SUBCHAPTER B. GASOLINE TAX
(a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of gasoline received and removed from the terminal during the month. The return shall also contain the following summary information:
(1) the beginning and ending inventory that relates to the applicable reporting month;
(2) the number of net gallons of gasoline received in inventory at the terminal during the month;
(3) the number of net gallons of gasoline removed from inventory at the terminal during the month; and
(4) any other summary information required by the comptroller.
(b) The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Collected 2026-08-27T01:47:41Z. Source file · JSON