# Tex. Tax Code § 162.009: AUTHORITY TO STOP AND EXAMINE

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C162_S162.009

## Section

- **Citation:** Tex. Tax Code § 162.009
- **Heading:** AUTHORITY TO STOP AND EXAMINE
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 162 / Section 162.009

## Text

To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel to examine the shipping document, cargo manifest, or invoices required to be carried, examine a license or copy of a license that may be required to be carried, take samples from the fuel supply or cargo tanks, and make any other investigation that could reasonably be made to determine whether the taxes have been paid or accounted for by a license holder or a person required to be licensed. The comptroller, a peace officer, an employee of the attorney general's office, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation may take samples of motor fuel from a storage tank or container to:

(1) determine if the fuel contains hazardous waste or is adulterated; or

(2) allow the comptroller to determine whether taxes on the fuel have been paid or accounted for to this state.

## 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_S162.009. Check the current official text before relying on it. Not legal advice.