{"data":{"id":"us-tx/tex.-tax-code-162.408","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.408","heading":"NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT.","body":"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.\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 E. PENALTIES AND OFFENSES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.408","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"59395c41d0f6a171daa3df8f44a08dcb79e06793bd29b29b99bfc75f7a06e400","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.407","next":"us-tx/tex.-tax-code-162.409"},"notice":"GroundRules: Original legal text. Not legal advice."}