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

Tex. Tax Code § 162.408: NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT.

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 E. PENALTIES AND OFFENSES

An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged.

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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