Filing Deadline Extended
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Texas Taxes

Diesel Fuel

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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removal the terminal operator has a terminal operator's license issued for the facility from which the diesel fuel is withdrawn, the terminal operator verifies that the person who removes the diesel fuel has a supplier's license, and the terminal operator does not have a reason to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.
    (Sec. 162.201)

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
(Updated Daily)

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

Rates

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.
(Sec. 162.202)

Deductions

Apply to the timely payment of the tax:

  • Suppliers and Importers 2%
    (Sec. 162.217) (Sec.162.220)
  • Distributors and Importers 1.75%
    (Sec. 162.214)

Due Date

  • 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.
    (Sec. 162.215)
  • IFTA licensees - quarterly: last day of the month following the end of the calendar quarter.
    (IFTA Articles of Agreement - R960)

Electronic Reporting

Yes - See left column.

Required Plug-ins