Tax Code § 162.2165

Sec. 162.2165. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL FUEL PURCHASED FOR EXPORT. (a) A person who purchases or removes diesel fuel tax-free under Section 162.204(a)(4) or (7) and before export sells the diesel fuel in this state tax-free to a person who holds a license under Section 162.205(a)(1), (2), (3), (4), or (6) shall report that transaction to the comptroller as required by this section. If the diesel fuel is subsequently sold one or more times in this state before export and tax-free to a person who holds a license under Section 162.205(a)(1), (2), (3), (4), or (6), each seller shall report the transaction to the comptroller as required by this section. (b) Each person who sells tax-free diesel fuel in this state in a transaction described by Subsection (a) must provide to the comptroller: (1) the bill of lading number issued at the terminal; (2) the terminal control number; (3) the date the diesel fuel was removed from the terminal; (4) the number of gallons invoiced; and (5) any other information required by the comptroller. (c) The sales invoice for each transaction described by Subsection (a) must include: (1) the name of the seller and purchaser; and (2) the original bill of lading number. (d) A person required to report a transaction under Subsection (a) shall report the transaction on a form prescribed by the comptroller and with the return required by Section 162.215. Added by Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 9, eff. January 1, 2018.