| (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secured so that dyed diesel can only be withdrawn from the bulk fuel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.
(d) A person who claims a deduction or exclusion authorized
by law must keep records that substantiate the claim. When records
regarding the amount and applicability of any deductions or exclusions
from the motor fuels tax are insufficient, the comptroller may estimate
deductions or exclusions based on any records available or may disallow
all deductions and exclusions. No exclusions for loss by fire, accident,
or theft will be allowed unless accompanied by fire department, environmental
regulatory agency, or police department reports that verify the fire,
accident, or theft.
(e) Failure to keep adequate records. If any person
who is required by this section to keep accurate records of receipts,
purchases, sales, distributions, or uses of gasoline or diesel fuel,
fails to keep those records, the comptroller may estimate the tax
liability based on any information available.
(f) The comptroller may suspend any permit or license
the comptroller has issued to a person if the person fails to keep
the records required by this section.
(g) Records may be written, kept on microfilm, stored
on data processing equipment, or may be in any form that the comptroller
can readily examine.
(h) Information required.
(1) The comptroller may require any person who must
hold a license or registration under Tax Code, Chapter 162, to furnish
information that the comptroller needs to:
(A) identify any person who applies for a motor fuels
license, uses a signed statement to purchase tax-free dyed diesel
fuel, or transports motor fuel in Texas by truck, railcar, or vessel,
or any person who is required to file a return;
(B) determine the amount of bond, if any, required
to commence or continue business;
(C) determine possible successor liability; and
(D) determine the amount of tax the person is required
to remit, if any.
(2) The information required may include, but is not
limited to, the following:
(A) name of the actual owner of the business;
(B) name of each partner in a partnership;
(C) names of officers and directors of corporations
and other organizations;
(D) all trade names under which the owner operates;
(E) mailing address and actual locations of all business
outlets;
(F) license numbers, title numbers, and other identification
of business vehicles;
(G) identification numbers assigned by other governmental
agencies, including social security numbers, federal employers identification
numbers, and driver's license numbers;
(H) names of gasoline and diesel fuel suppliers or
distributors with whom the person will transact business; and
(I) names and last known addresses of former owners
of the business.
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