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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

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. For example, the fee is due on April 30th 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
  • 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.

Electronic Reporting

No.

Additional Resources