Diesel Fuel

at a glance...

Description

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 net gallons of diesel fuel sold or transferred within the bulk transfer/terminal system to a person who does not hold a supplier or permissive supplier's license.
• 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)

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)

Rate

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)

Electronic Reporting

Yes - See left column.

Toll-Free Number

(800) 252-1383

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.