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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

Interstate Truckers

Qualifying commercial motor vehicle operators, not licensed under the International Fuel Tax Agreement (IFTA), traveling exclusively between Texas and Mexico file a report of motor fuels taxes (e.g., Gasoline, Diesel Fuel, Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) Taxes). A qualifying commercial motor vehicle is one that:

  1. has two axles and a registered gross weight in excess of 26,000 pounds;
  2. has three or more axles; or
  3. is used in combination and the registered gross weight of the combination exceeds 26,000 pounds.

Interstate Trucker Reporting

Every interstate trucker using gasoline, diesel fuel or liquefied natural gas/compressed natural gas (LNG/CNG), with the exception of vehicles registered under the International Fuel Tax Agreement (IFTA), must file the interstate trucker reports.

Rates

Twenty cents ($.20) per gallon on gasoline or diesel fuel removed from a terminal, imported, blended, sold to an unauthorized person or other taxable use not otherwise exempted by law (TTC 162.102 and 162.202).

Fifteen cents ($.15) per gallon on the delivery of compressed natural gas (CNG) or liquefied natural gas (LNG) into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale of the compressed natural gas or liquefied natural gas (TTC 162.353).

Due Date

Interstate Trucker Report:

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).

Interstate Trucker— LNG/CNG Dealer Report:

Yearly on January 25 for previous year (Tax Code Sec. 162.362).

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
  • 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.

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 - $99,999

Select one of these reporting methods:

Select one of these payment methods:

$100,000 - $499,999

Select one of these reporting methods:

Select one of these payment methods:

$500,000 or more

Select one of these reporting methods:

Select one of these payment methods:

Additional Resources