| (a) Records Required.
(1) A supplier and permissive supplier, as those terms
are defined in Tax Code, §162.001, shall keep the shipping documents
that relate to each receipt for distribution of gasoline or diesel
fuel and shall keep records that show:
(A) the number of gallons of all gasoline or diesel
fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or diesel
fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or diesel
fuel purchased or received, showing the name of the seller and the
date of each purchase or receipt;
(D) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale, distribution, or use;
(E) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident; and
(F) an itemized statement showing by load the number
of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar month for
export and the location of the loading;
(ii) exported from this state by destination state
or country; and
(iii) imported during the preceding calendar month
by state or country of origin.
(2) A supplier or permissive supplier when acting as
a distributor, importer, exporter, blender, aviation fuel dealer,
or motor fuel transporter is subject to the record keeping requirements
of that license.
(3) A distributor of gasoline or diesel fuel, as that
term is defined in Tax Code, §162.001, shall keep the shipping
documents that relate to each receipt for distribution of gasoline
or diesel fuel and shall keep records that show:
(A) the number of gallons of all gasoline or diesel
fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or diesel
fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or diesel
fuel purchased or received, showing the name of the seller and the
date of each purchase or receipt;
(D) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale, distribution, or use;
(E) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident;
(F) an itemized statement showing by load the number
of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar month for
export and the location of the loading;
(ii) exported from this state by destination state
or country; and
(iii) imported during the preceding calendar month
by state or country of origin; and
(G) proof of payment of tax to the destination state
in a form acceptable to the comptroller for gasoline or diesel fuel
exported from this state under Tax Code, §162.204(a)(4)(A).
(4) A distributor, when acting as an importer, exporter,
blender, aviation fuel dealer, or motor fuel transporter, is subject
to the record keeping requirements of that license.
(5) An importer, as that term is defined in Tax Code, §162.001,
shall keep the shipping documents that relate to each receipt for
distribution of gasoline or diesel fuel and shall keep records that
show:
(A) the number of gallons of all gasoline or diesel
fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or diesel
fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or diesel
fuel purchased or received, showing the name of the seller and the
date of each purchase or receipt;
(D) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale, distribution, or use;
(E) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident; and
(F) an itemized statement showing by load the number
of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar month for
export and the location of the loading;
(ii) exported from this state by destination state
or country; and
(iii) imported during the preceding calendar month
by state or country of origin.
(6) An importer, when acting as an exporter or blender,
is subject to the record keeping requirements of that license.
(7) An exporter, as that term is defined in Tax Code, §162.001,
shall keep the shipping documents that relate to each receipt for
distribution and shall keep records that show:
(A) the number of gallons of all gasoline or diesel
fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or diesel
fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or diesel
fuel purchased or received, showing the name of the seller and the
date of each purchase or receipt;
(D) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale or use;
(E) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident;
(F) an itemized statement showing by load the number
of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar month for
export and the location of the loading; and
(ii) exported from this state by destination state
or country; and
(G) proof of payment of tax to the destination state
or proof that the transaction was exempt in the destination state,
in a form acceptable to the comptroller if an exemption under Tax
Code, §162.104(a)(4)(B) and §162.204(a)(4)(B) is claimed.
(8) A blender, as that term is defined in Tax Code, §162.001,
shall keep the shipping documents that relate to each receipt for
distribution and shall keep records that show the number of gallons
of:
(A) all gasoline or diesel fuel inventories on hand
at the first of each month;
(B) all gasoline or diesel fuel refined, compounded,
or blended;
(C) all blending agents blended with gasoline or diesel
fuel;
(D) all gasoline or diesel fuel purchased or received,
showing the name of the seller and the date of each purchase or receipt;
(E) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale or use; and
(F) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident.
(9) A terminal operator, as that term is defined in
Tax Code, §162.001, shall keep records that show:
(A) the number of gallons of all gasoline or diesel
fuel inventories on hand at the first of each month, including the
name and license number of each owner and the amount of gasoline or
diesel fuel held for each owner;
(B) the number of gallons of all gasoline or diesel
fuel received, showing the name of the seller and the date of each
purchase or receipt;
(C) the number of gallons of all gasoline or diesel
fuel sold, distributed, or used, showing the name of the purchaser
and the date of the sale, distribution, or use;
(D) the number of gallons of all gasoline or diesel
fuel lost by fire, theft, or accident; and
(E) the number of gallons on an itemized statement
showing by load the number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar month for
export and the location of the loading;
(ii) exported from this state by destination state
or country; and
(iii) imported during the preceding calendar month
by state or country of origin.
(10) A dealer, as that term is defined in Tax Code, §162.001,
shall keep the shipping documents that relate to each receipt for
distribution and shall keep records that show the number of gallons
of:
(A) gasoline or diesel fuel inventories on hand at
the first of each month;
(B) all gasoline or diesel fuel purchased or received,
showing the name of the seller and the date of each purchase or receipt;
(C) all gasoline or diesel fuel sold or used, showing
the date of the sale or use; and
(D) all gasoline or diesel fuel lost by fire, theft,
or accident.
(11) An interstate trucker, as that term is defined
in Tax Code, §162.001, shall keep records on an individual-vehicle
basis of:
Cont'd... |
