{"data":{"id":"us-tx/tex.-tax-code-162.352","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.352","heading":"TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE.","body":"(a) A tax is imposed on the delivery of compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale of the compressed natural gas or liquefied natural gas.\n(b) The fleet user or other dealer is liable for the tax imposed under this section.\nAdded by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.352","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"041819996758d82f921772cd24b23919bdb0dcdadfaec6165f7f6c5d0347603a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.351","next":"us-tx/tex.-tax-code-162.353"},"notice":"GroundRules: Original legal text. Not legal advice."}