A tax is imposed on:
- The net gallons of diesel fuel removed from the terminal rack or imported into this state, other than in the bulk transfer/terminal system.
- The terminal operator in this state unless at the time of removal the terminal operator has a terminal operator's license issued for the facility from which the diesel fuel is withdrawn, the terminal operator verifies that the person who removes the diesel fuel has a supplier's license, and the terminal operator does not have a reason to believe that the supplier's license is not valid.
- The gallons of diesel fuel blended in this state outside the bulk transfer/terminal system.
- The gallons of diesel fuel brought into this state in the fuel supply tanks of a commercial motor vehicle licensed as an interstate trucker, or an IFTA licensed vehicle.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Fuels Tax Licenses and Signed Statement Registration Numbers
- Fuels License Search
- List of Motor Fuels Tax licenses, effective 01/01/2004, issued under chapter 162
- Permitted Fuels Taxpayers, prior to 01/01/2004
- Interstate Truckers - Alphabetical Listing
- Motor Fuel Transporters - Alphabetical Listing
- (Comma delimited flat file of Motor Fuel Transporters in Zip format)
- Signed Statement Registration Numbers - Alphabetical Listing
Import Verification and Diversion Numbers:
The toll-free number to obtain an Import Verification Number on motor fuel transported into Texas by cargo tank is 877-676-7811.
The toll-free number to obtain a Diversion Number on motor fuel delivered to a destination state different than the destination state printed on Bill of Landing, delivery manifest or shipping document is 877-976-7800.
Rate Details and Other Information
Twenty cents ($.20) per gallon on diesel fuel removed from a terminal, imported, blended, sold to an unauthorized person, or other taxable use not otherwise exempted by statute.
Apply to the timely payment of the tax:
- Suppliers and Importers 2%
(Sec. 162.217) (Sec.162.220)
- Distributors and Importers 1.75%
- Suppliers, permissive suppliers, distributors, importers, exporters, and blenders - monthly: 25th day of the month following the end of the calendar month.
- Dyed Diesel Fuel Bonded Users and interstate truckers (except IFTA licensed), quarterly: 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25.
- IFTA licensees - quarterly: last day of the month following the end of the calendar quarter.
(IFTA Articles of Agreement - R960)
Yes - See left column.