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§ 162.404 — Texas Law | CourtGPT
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  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle E - Sales, Excise, and Use Taxes/
  7. Chapter 162 - Motor Fuel Taxessub/
  8. Subchapter E - Penalties and Offenses/
  9. § 162.404
Texas Legal Code

§ 162.404

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(a) A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under Section 162.403(5).(b) Each day that a refusal prohibited under Section 162.403(8), (9), or (10) continues is a separate offense.(c) The prohibition under Section 162.403(27) does not apply to the tax-free sale or distribution of diesel fuel authorized by Section 162.204(a)(1), (2), or (3).(d) The prohibition under Section 162.403(28) does not apply to the tax-free sale or distribution of gasoline under Section 162.104(a)(1), (2), or (3). Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 32, eff. September 1, 2015.