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Texas Taxes

Petroleum Products Delivery Fee

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A fee is collected by bulk facility operators (rail, pipeline, barge, or refinery terminals) upon the withdrawal of petroleum products into cargo tanks and on petroleum products imported into Texas.

The fee was reduced on September 1, 2007.
(Texas Water Code, Sec. 26.3574)

Rate Details and Other Information

Rates

Varies according to the net total gallons of all petroleum products withdrawn:

$  3.75: Less than 2,500
$  7.50: 2,500 but less than 5,000
$11.75: 5,000 but less than 8,000
$15.00: 8,000 but less than 10,000
$  7.50: Each 5,000 gallon increment on 10,000 gallons or more

For gasoline deliveries of at least 7,000 but less than 8,000 gallons (whether single product type or split load), special rules apply:

  • If the gasoline portion of the delivery is less than 7,000 gallons, the fee is $11.75.
  • If the gasoline portion of the delivery is at least 7,000 gallons, the total load is presumed to be at least 8,000 gallons and the fee is $15.00.

H.B. 3554 (2007 Texas Legislature) reduces the petroleum products delivery fee on September 1, 2007. The fee will expire on September 1, 2011.

Due Date

Monthly: 25th day of the month following the end of each calendar month.
(Texas Water Code, Sec. 26.3574)

Electronic Reporting

Not at this time.