Texas Governor Signs Law Amending Excise Tax Provisions to Prevent Motor Fuel Tax Evasion

The Texas Governor May 24 signed a law amending excise tax provisions to prevent the evasion of motor fuels tax. The law includes measures: 1) adding definitions for “container” and “delivery;" 2) clarifying the definitions of “motor fuel transporter” and “transport vehicle;" 3) ensuring that the tax is paid by each person receiving gasoline or diesel fuel until it is paid by the end user or consumer; 4) clarifying that the backup tax applies to persons such as those acquiring gasoline or diesel fuel by unlawful means, including through unlawful use of a credit or debit card or cash, even ...