# Tex. Tax Code § 162.008: INSPECTION OF PREMISES AND RECORDS

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.008

## Section

- **Citation:** Tex. Tax Code § 162.008
- **Heading:** INSPECTION OF PREMISES AND RECORDS
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 162 / Section 162.008

## Text

For the purpose of determining the amount of tax collected and payable to this state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller may:

(1) inspect any premises where motor fuel, crude petroleum, natural gas, derivatives or condensates of crude petroleum, natural gas, or their products, methyl alcohol, ethyl alcohol, or other blending agents are produced, made, prepared, stored, transported, sold, or offered for sale or exchange;

(2) examine the books and records required to be kept and records incident to the business of any license holder or person required to be licensed, or any person receiving, possessing, delivering, or selling motor fuel, crude oil, derivatives or condensates of crude petroleum, natural gas, or their products, or any blending agents;

(3) examine and either gauge or measure the contents of all storage tanks, containers, and other property or equipment; and

(4) take samples of any and all of these products stored on the premises.

## Nearby sections

- [Tex. Tax Code § 162.001 § 162.001. DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.001.md)
- [Tex. Tax Code § 162.002 § 162.002. TAX LIABILITY ON LEASED VEHICLES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.002.md)
- [Tex. Tax Code § 162.003 § 162.003. COOPERATIVE AGREEMENTS WITH OTHER STATES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.003.md)
- [Tex. Tax Code § 162.004 § 162.004.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.004.md)
- [Tex. Tax Code § 162.005 § 162.005. CANCELLATION OR REFUSAL OF LICENSE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.005.md)
- [Tex. Tax Code § 162.006 § 162.006. SUMMARY SUSPENSION OF LICENSE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.006.md)
- [Tex. Tax Code § 162.007 § 162.007. ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.007.md)
- [Tex. Tax Code § 162.008 § 162.008. INSPECTION OF PREMISES AND RECORDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.008.md)
- [Tex. Tax Code § 162.009 § 162.009. AUTHORITY TO STOP AND EXAMINE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.009.md)
- [Tex. Tax Code § 162.010 § 162.010. IMPOUNDMENT AND SEIZURE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.010.md)
- [Tex. Tax Code § 162.011 § 162.011. SALE OF SEIZED PROPERTY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.011.md)
- [Tex. Tax Code § 162.012 § 162.012. PRESUMPTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.012.md)
- [Tex. Tax Code § 162.013 § 162.013. VENUE OF TAX COLLECTION SUITS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.013.md)
- [Tex. Tax Code § 162.014 § 162.014. OTHER MOTOR FUEL TAXES PROHIBITED.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.014.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.008. Check the current official text before relying on it. Not legal advice.