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:
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.
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).
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).
Yearly on January 25 for previous year (Tax Code Sec. 162.362).
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.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.