|(a) Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) Commercial motor vehicle--A self-propelled vehicle
used to transport passengers for compensation or hire between points
in Texas on a fixed or scheduled route that:
(A) has a gross weight, registered weight, or gross
weight rating of more than 26,000 pounds; or
(B) is designed to transport more than 15 passengers,
including the driver.
(2) Fixed or scheduled route--Published routes between
fixed points in Texas that are open for travel by the general public
with intended times of departure and arrival at a terminal or other
specified location. Fixed or scheduled route travel includes the distance
from the Texas border to the first arrival point, the distance from
the first arrival point to the last departure point, and the distance
from the last departure point to the Texas border.
(3) Political subdivision--Any county, city, town,
village, district, or other political subdivision of the state. For
the purpose of this section, a political subdivision includes a person
performing a contract to provide transportation services for any city,
town, village, district, or other political subdivision of the state.
(b) Collection of tax on sales of diesel fuel. Diesel
fuel suppliers, permissive suppliers, distributors, and retail dealers
must collect the tax imposed by Tax Code, Chapter 162, on sales of
diesel fuel to any person qualifying for a tax refund under subsection
(c) of this section.
(c) Refund of tax paid on diesel fuel used on fixed
or scheduled routes.
(1) A person, other than a political subdivision, who
owns, controls, operates, or manages a commercial motor vehicle and
uses diesel-powered motor vehicles to transport passengers for compensation
or hire between points in Texas on fixed or scheduled routes may file
a claim for refund with the comptroller for state taxes paid on diesel
fuel used exclusively in commercial motor vehicles while traveling
fixed or scheduled routes.
(2) The amount of fuel subject to state motor fuels
tax refund shall be computed by dividing the total miles traveled
on fixed or scheduled routes by the vehicles' average mile-per-gallon.
(3) A claim for refund must be filed in the calendar
month following the month in which the diesel fuel is used in a commercial
(4) A claim for refund of tax paid on diesel fuel consumed
while traveling fixed or scheduled routes may not be paid unless the
motor vehicle operator has filed the required school fund benefit
(5) Tax paid on diesel fuel used to operate commercial
motor vehicles on charter trips or other non-fixed or non-scheduled
routes is not refundable, other than for refunds provided by §3.432
of this title (relating to Refunds on Gasoline and Diesel Fuel Tax).
(d) School fund benefit fee due. A fee is imposed under
Transportation Code, Chapter 20, §20.002, on diesel fuel exempted
from the motor fuels tax under Tax Code, Chapter 162, at a rate of
$0.04875 per gallon.
(e) Due date of report and payment.
(1) The school fund benefit fee report and payment
are due not later than the last day of the month following the calendar
month in which liability for the fee is incurred.
(2) A commercial motor vehicle operator must file a
monthly report even if there is no fee to report.
(3) Penalties due on delinquent fees and reports shall
be imposed as provided by Tax Code, §111.061.
(4) Interest on delinquent fees shall be imposed as
provided by Tax Code, §111.060.
(f) Records required. A commercial motor vehicle operator
shall keep records showing:
(1) all fixed or scheduled routes;
(2) the date and number of miles traveled on fixed
or scheduled routes in Texas;
(3) the date and number of miles traveled on charter
trips and other non-fixed or non-scheduled routes in Texas;
(4) the number of gallons of diesel fuel on hand on
the first day of each month;
(5) the number of gallons of diesel fuel purchased
or received, showing the name of the seller and the date of each purchase;
(6) the date and number of gallons of diesel fuel delivered
into the fuel supply tanks of commercial motor vehicles; and
(7) the date and number of gallons delivered into the
fuel supply tanks of other diesel powered motor vehicles.
|Source Note: The provisions of this §3.1251 adopted to be effective March 16, 2000, 25 TexReg 2157; amended to be effective April 13, 2005, 30 TexReg 2098; amended to be effective October 29, 2013, 38 TexReg 7465