taxes

School Fund Benefit Fee

Who is responsible for this fee?

A person who owns, controls, operates or manages a commercial motor vehicle that has a fixed or scheduled route between points in Texas and who qualifies for and requests a refund of the state diesel fuel tax must pay this fee.

For the Commercial Motor Vehicle School Fund Benefit Fee Questionnaire, call (800) 252-1383.

Rates

$.04875 per gallon of diesel fuel

Due Date

Monthly: last day of the month following the month in which the fuel was purchased

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Electronic Reporting

No.

Additional Resources