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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER SMOTOR FUEL TAX
RULE §3.430Records Required, Information Required

    (B) dyed and undyed diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (C) dyed and undyed diesel fuel delivered into the fuel supply tanks of motor vehicles;

    (D) dyed and undyed diesel fuel used in off-highway equipment or for other nonhighway purposes and described in Tax Code, §162.229(c); and

    (E) dyed and undyed diesel fuel lost by fire, theft, or accident.

  (15) To satisfy the record keeping requirements described in paragraph (14) of this subsection, a dyed diesel fuel bonded user who owns or operates an oil or gas well drilling rig that satisfies the requirements of subparagraph (B) of this paragraph may keep purchase and delivery records and supply tank inventory records that document the amount of dyed diesel fuel used by the drilling rig.

    (A) The owner, operator, or contractor of the oil or gas well drilling rig may use this method if:

      (i) one or more stationary engines are component parts of the drilling rig;

      (ii) each stationary engine is connected directly to a bulk fuel storage tank by way of a fuel supply line; and

      (iii) the bulk fuel storage tank is locked or otherwise secured so that dyed diesel can only be withdrawn from the bulk fuel storage tank:

        (I) through the fuel supply lines to the stationary engines;

        (II) to move the bulk fuel storage tank to another location, or;

        (III) for emergencies such as a fire or leaking tank.

    (B) The drilling rig includes engines required to power equipment that is a component part of the oil or gas drilling rig. These component parts are the rotary table, drawworks, shakers, mud pumps, dog house, and derrick lighting, whether referred to with these common industry names or an alternative name for these parts. A drilling rig or component part does not include auxiliary off-highway equipment used at the well site, including, but not limited to, a backhoe, a tractor, a forklift, a front-end loader, a bulldozer, a bobcat, a portable lighting unit, an all-terrain vehicle, or a generator used to power an off-site office, bunkhouse, or a guard shack.

  (16) A motor fuel transporter, as that term is defined in Tax Code, §162.001, shall keep a complete and separate record of each intrastate and interstate transportation of gasoline or diesel fuel, showing:

    (A) the date of transportation;

    (B) the name of the consignor and consignee;

    (C) the means of transportation;

    (D) the quantity and kind of gasoline or diesel fuel transported;

    (E) the points of origin and destination;

    (F) the import verification number if that number is required by §3.441 of this title (relating to Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers); and

    (G) full data concerning the diversion of shipments, including the number of gallons diverted from interstate to intrastate and intrastate to interstate commerce, and the diversion number if that number is required by §3.441 of this title.

  (17) A person who holds a compressed natural gas and liquefied natural gas dealer's license, as that term is defined in Tax Code, §162.357, shall keep records that show:

    (A) all compressed natural gas and liquefied natural gas inventories on hand at the first of each month;

    (B) the amount of natural gas compressed and liquefied by the dealer;

    (C) all compressed natural gas and liquefied natural gas purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of taxable diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of motor vehicles, showing the date of the delivery;

    (E) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of motor vehicles or other equipment exempt from tax under Tax Code, §162.356, including:

      (i) the name of the owner or operator of the motor vehicle;

      (ii) the type or description of the equipment; and

      (iii) date of delivery;

    (F) all compressed natural gas or liquefied natural gas lost by fire, theft, or accident; and

    (G) in the case of a dealer located on an Indian reservation recognized by the federal government of the United States, the number of diesel gallon equivalents or gasoline gallon equivalents delivered tax-free into the fuel supply tank of motor vehicles operated by an exempt tribal entity or tribal member. The dealer must maintain a copy of the invoice showing:

      (i) the name of the purchaser;

      (ii) the date of the sale;

      (iii) the number of gallons sold;

      (iv) the type of fuel sold; and

      (v) a written statement that no state tax was collected or that it was a tax-free sale.

  (18) A metropolitan rapid transit authority created under Transportation Code, Chapter 451, or a regional transportation authority created under Transportation Code, Chapter 452, that operates a refueling facility accessible only by vehicles used to provide transportation services and that elects to prepay the tax on compressed natural gas and liquefied natural gas used by those transit vehicles shall keep records that show:

    (A) all compressed natural gas and liquefied natural gas inventories on hand at the first of each month;

    (B) the amount of natural gas compressed and liquefied by the authority;

    (C) all compressed natural gas and liquefied natural gas purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of vehicles;

    (E) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of other equipment exempt from tax under Tax Code, §162.356, including:

      (i) the type or description of the equipment; and

      (ii) date of delivery; and

    (F) all compressed natural gas or liquefied natural gas lost by fire, theft, or accident.

  (19) A metropolitan rapid transit authority created under Transportation Code, Chapter 451, or a regional transportation authority created under Transportation Code, Chapter 452, that delivers compressed natural gas or liquefied natural gas into the fuel supply tank of a non-transit vehicle or a motor vehicle not operated by the metropolitan rapid transit authority or regional transportation authority must hold a compressed natural gas and liquefied natural gas dealer license and is subject to the record keeping requirements of that license.

  (20) A person who does not hold a license under Tax Code, Chapter 162, who files a claim for refund of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas taxes shall keep the shipping document that relates to each receipt of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas, the original invoice issued by the seller, and the appropriate records described in this section to support gallons of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas removed from the person's own bulk storage, and for each individual delivery:

    (A) the date of delivery;

    (B) the number of gallons of gasoline or diesel fuel delivered or the diesel gallon equivalents or gasoline gallon equivalents delivered;

    (C) the signature of user; and

    (D) the type or description of off-highway equipment into which the gasoline or diesel fuel was delivered or the type of motor vehicle identified by state highway license plate number, vehicle identification number, or unit number assigned to the motor vehicle and odometer or hubmeter reading.

(b) The comptroller may require selective schedules from a supplier, permissive supplier, distributor, importer, exporter, blender, terminal operator, motor fuel transporter, dealer, aviation fuel dealer, dyed diesel fuel bonded user, and interstate trucker for any purchase, sale, or delivery of gasoline or diesel fuel if the schedules are consistent with the requirements of Tax Code, Chapter 162.

(c) The records required by this section must be kept for at least four years and must be open to inspection at all times by the comptroller and the attorney general.

Cont'd...

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