taxes

Petroleum Products Delivery Fee

Who is responsible for this fee?

Bulk facility operators (rail, pipeline, barge, or refinery terminals) collect this fee from the company that purchases petroleum products when the products are withdrawn into cargo tanks and when petroleum products are imported into Texas. The Texas Commission on Environmental Quality (TCEQ) determines petroleum products delivery fees; contact TCEQ with any questions at 512-239-0369.

Petroleum Products Delivery Fees Effective Sept. 1, 2015
Gallons Delivered (All Petroleum Products) Fee (per delivery)
Less than 2,500 $1.70
2,500 but less than 5,000 $3.45
5,000 but less than 8,000* $5.45
8,000 but less than 10,000* $6.95
10,000 or more per 5,000 gallon increment $3.45/5K gal

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

  • If the gasoline portion of the delivery is less than 7,000 gallons, the fee is $5.45/delivery.
  • If the gasoline portion of the delivery is at least 7,000 gallons, the fee is $6.95/delivery.
Petroleum Products Delivery Fees Effective from July 1, 2012, to Aug. 31, 2015
Gallons Delivered (All Petroleum Products) Fee
Less than 2,500 $2.75
2,500 but less than 5,000 $5.50
5,000 but less than 8,000* $8.65
8,000 but less than 10,000* $11.00
10,000 or more $5.50/5k gal

*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 $8.65/delivery.
  • If the gasoline portion of the delivery is at least 7,000 gallons, the fee is $11.00/delivery.

Due Date

Monthly: 25th day of the month following the end of each month (for example, on April 25 for March activity).

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

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

Select one of these reporting methods:

TEXNET is the only acceptable payment method.

Additional Resources