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