Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 162.233: UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL.

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 C. DIESEL FUEL TAX

(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.

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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