| (3) blends containing a total percentage greater than
10% biodiesel or renewable diesel by volume but no more than 15% biodiesel
or renewable diesel by volume may be identified as "Contains Up To
15% Biodiesel or Renewable Diesel" or similar wording. Each component
that is biodiesel and renewable diesel is added together to determine
the total percentage. The sales invoice must list the basis for collecting
the state tax as though the blended product sold is a 15% blend. For
example, a blend that contains 5.0% biodiesel and 7.0% renewable diesel
has a total blend of 12% and may be identified on the retail pump
as "Contains Up To 15% Biodiesel or Renewable Diesel", or similar
wording, and identified on the sales invoice with the statement "Contains
up to 15% biodiesel or renewable diesel - state diesel tax $0.17 per
gallon", or similar wording;
(4) blends containing a total percentage greater than
15% biodiesel or renewable diesel by volume but no more than 20% biodiesel
or renewable diesel by volume may be identified as "Contains Up To
20% Biodiesel or Renewable Diesel" or similar wording. Each component
that is biodiesel and renewable diesel is added together to determine
the total percentage. The sales invoice must list the basis for collecting
the state tax as though the blended product sold is a 20% blend. For
example, a blend that contains 8.0% biodiesel and 8.0% renewable diesel
has a total blend of 16% and may be identified on the retail pump
as "Contains Up To 20% Biodiesel or Renewable Diesel", or similar
wording, and identified on the sales invoice with the statement "Contains
up to 20% biodiesel or renewable diesel - state diesel tax $0.16 per
gallon", or similar wording;
(5) blends containing a total percentage greater than
20% biodiesel or renewable diesel by volume must follow the sales
invoice, storage and retail pump requirements as described in subsections
(c) and (d) of this section;
(6) a dealer who uses this subsection must pay state
diesel fuel tax on their purchases of a biodiesel blend or renewable
diesel blend based on the actual volume of the petroleum diesel in
the blend;
(7) this subsection does not apply to wholesale sales
of biodiesel or renewable diesel blends.
(f) Certification. The refiner, producer, importer,
blender, or reseller of biodiesel, renewable diesel, biodiesel blend,
or renewable diesel blend must provide on each transfer to a person
who is not the ultimate consumer a delivery ticket, certificate, letter,
or other written statement (e.g.; invoice, bill of sale, bill of lading,
or product transfer document) that contains the name of the seller,
the name of the purchaser, date of transfer and the volume in gallons
(rounded to the nearest whole gallon) or the percentage (rounded to
the nearest whole percentage) of the biodiesel or renewable diesel
component of the blend. Certification records required by this subsection
must be maintained for four years.
(g) Refund of diesel fuel tax paid. The ultimate consumer
who has paid diesel fuel tax on biodiesel, renewable diesel, or on
the percentage of water, fuel grade ethanol, biodiesel, or renewable
diesel that is blended with taxable petroleum based diesel may file
a claim for refund of taxes paid as provided by §3.432 of this
title (relating to Refunds on Gasoline and Diesel Fuel Tax). The refund
claim must be supported with purchase invoice(s) as described in subsection
(c) of this section. The total volume of diesel fuel that is purchased
is presumed to be taxable diesel fuel if the purchase invoice does
not meet the requirements of subsection (c) of this section.
(h) Commercial motor vehicles licensed under the International
Fuel Tax Agreement (IFTA).
(1) A water-based diesel fuel, ethanol blended diesel
fuel, biodiesel, renewable diesel, biodiesel blend, or renewable diesel
blend that is delivered into the fuel supply tank(s) of a motor vehicle
that is licensed under the IFTA is presumed to be used in the jurisdiction
in which it was purchased. This presumption may be overcome if it
is shown that the total amount of water-based diesel fuel, ethanol
blended diesel fuel, biodiesel, renewable diesel, biodiesel blend,
or renewable diesel blend that is purchased in other IFTA jurisdictions
is greater than the amount of total diesel fuel used in other IFTA
jurisdictions by all diesel-powered motor vehicles that the IFTA licensee
operates.
(2) In calculating the IFTA fleet average mile-per-gallon,
the total gallons of diesel fuel that are consumed includes the total
gallons of water-based diesel fuel, ethanol blended diesel fuel, biodiesel,
renewable diesel, biodiesel blend, or renewable diesel blend.
(3) An IFTA licensee who overpays the tax on a water-based
diesel fuel, ethanol blended diesel fuel, biodiesel, renewable diesel,
biodiesel blend, or renewable diesel blend by way of an IFTA tax return
may request a refund from the comptroller. A refund claim must be
supported with purchase invoice(s) as described in subsection (c)
of this section. The total volume of diesel fuel that is purchased
is presumed to be taxable diesel fuel if the purchase invoice(s) do
not meet the requirements of subsection (c) of this section.
(i) A license holder who makes the first sale in Texas
or import into Texas of biodiesel, renewable diesel, or a mixture
of water, fuel grade ethanol, biodiesel, or renewable diesel that
is blended with taxable petroleum-based diesel fuel, may elect to
collect and remit the tax imposed on diesel fuel pursuant to Tax Code, §162.201,
rather than complying with subsections (c), (d), and (e) of this section.
Biodiesel, renewable diesel, or the volume of water, fuel grade ethanol,
biodiesel, or renewable diesel that is blended with taxable petroleum-based
diesel fuel, on which tax has been paid is not exempt from tax on
a subsequent sale and subsections (c), (d), and (e) of this section
do not apply to a subsequent sale. A license holder, dealer, or other
purchaser who pays tax on biodiesel, renewable diesel, or the volume
of water, fuel grade ethanol, biodiesel, or renewable diesel that
is blended with taxable petroleum-based diesel fuel, is not entitled
to a credit or refund.
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