taxes

Motor Fuel Transporters

A sole owner, partnership, corporation or other organization transporting gasoline or diesel fuel in Texas as a motor fuel transporter using truck, railroad tank car or marine vessel outside the bulk transfer/terminal system is required to be licensed by the Comptroller's office. (Texas Tax Code (TTC) 162.001)

Exception:

Persons transporting their own fuel in their own cargo tanks for their own use and not for resale are not required to obtain a motor fuel transporter license.

Rates

An informational report is due each quarter showing interstate and intrastate transportation of gasoline and diesel fuel during the previous quarter. (TTC 162.121 and 162.222)

Due Date

Quarterly: 25th day of the month following the end of the calendar quarter (April 25, July 25, Oct. 25 and Jan. 25). If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date. (TTC 162.114 and 162.215)

Penalties and Interest

Penalties
  • A $50 penalty is assessed on each report filed after the due date.
  • 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 $10,000

Select one of these reporting methods:

Select one of these payment methods:

$10,000 - $49,999

Select one of these reporting methods:

Select one of these payment methods:

$50,000 - $99,999

Electronic Data Interchange (EDI) is the only available reporting method.

Select one of these payment methods:

$100,000 or more

Electronic Data Interchange (EDI) is the only available reporting method.

Select one of these payment methods:

Additional Resources