{"data":{"id":"us-tx/tex.-tax-code-162.215","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.215","heading":"RETURNS AND PAYMENTS.","body":"(a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.\n(b) A motor fuel transporter, interstate trucker, and dyed diesel fuel bonded user shall file a return on or before the 25th day of the month following the end of the calendar quarter.\n(c) The return required by this section shall be accompanied by a payment for the amount of tax reported due.\n(d) An aviation fuel dealer is not required to file a return.\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER C. DIESEL FUEL TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.215","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"120c3649e1965ab67d0ac325a1fa82b5e28d9a6c6a8a28fd463b1150f141af81","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.214","next":"us-tx/tex.-tax-code-162.216"},"notice":"GroundRules: Original legal text. Not legal advice."}