{"data":{"id":"us-tx/tex.-tax-code-162.220","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.220","heading":"INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES.","body":"(a) The monthly return and supplements of an importer shall contain for the period covered by the return:\n(1) the number of net gallons of imported diesel fuel acquired from a supplier or permissive supplier who collected the tax due this state on the diesel fuel;\n(2) the number of net gallons of imported diesel fuel acquired from a person who did not collect the tax due to this state on the diesel fuel, listed by product code, source state, person, and terminal;\n(3) the number of net gallons of imported diesel fuel acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code; and\n(4) any other information required by the comptroller.\n(b) An importer of diesel fuel that timely files a return and payment may deduct from the amount of tax payable with the return a collection allowance equal to two percent of the amount of tax payable to this state.\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#162.220","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"2a8a7c48f26e237a8db45a3042af4226b8d5a0ae79d07dbe635b5f76b52c63b7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.219","next":"us-tx/tex.-tax-code-162.221"},"notice":"GroundRules: Original legal text. Not legal advice."}