Motor Vehicle Registration Surcharge

Who is responsible for this tax?

The registrant of a truck-tractor or commercial motor vehicle pays the surcharge, along with the annual registration fee, when license plates are first obtained or renewed.


10 percent of the total fees due for the registration of the truck-tractor or commercial motor vehicle.

Due Date

County tax-assessor collectors remit to the Comptroller on or before the 10th of each month following the end of the reporting period.

Penalties and Interest

  • 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.
  • 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 $500,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
  • Check
$500,000 or more

A paper report is the only available reporting method.

TEXNET is the only acceptable payment method.

Additional Resources

All Motor Vehicle Taxes