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.
$.04875 per gallon of diesel fuel
Monthly: last day of the month following the month in which the fuel was purchased. For example, the fee is due on April 30th for March activity.
Penalties and Interest
- 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.
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest Owed and Earned.