Motor Fuel Transporters

A sole owner, partnership, corporation or other organization transporting gasoline or diesel fuel in Texas outside the bulk transfer/terminal system using a transport vehicle, railroad tank car or marine vessel is a motor fuel transporter and is required to be licensed by the Comptroller's office.

Exception: Persons licensed as a supplier, permissive supplier, or distributor and exclusively transporting their own fuel in their own cargo tanks for their own use and not for resale, or lawfully acquiring motor fuel and retaining ownership of the fuel while it is being transported, are not required to obtain a motor fuel transporter license. See Tax Code Sections 162.001, Definitions; 162.105, Persons Required to be Licensed; and 162.205, Persons Required to be Licensed.


An informational report is due each quarter showing interstate and intrastate transportation of gasoline and diesel fuel during the previous quarter. Tax Code Sections 162.114, Returns and Payments, and 162.215, Returns and Payments.

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. (Tax Code Sections 162.114 and 162.215)


A $50 penalty is assessed on each report filed after the due date.

Additional Resources