| (A) the total miles traveled, evidenced by odometer
or hubodometer readings, everywhere by all vehicles traveling to or
from this state, and the total miles traveled, evidenced by odometer
or hubodometer readings, in this state, including for each individual
vehicle:
(i) date of each trip (starting and ending);
(ii) trip origin and destination;
(iii) beginning and ending odometer or hubodometer
reading of each trip;
(iv) odometer or hubodometer reading entering Texas,
and odometer or hubodometer reading leaving Texas; and
(v) power unit number or vehicle identification number
or license plate number;
(B) the total quantity purchased and delivered at retail
of gasoline, diesel fuel, compressed natural gas, or liquefied natural
gas everywhere by all vehicles traveling to or from this state, and
the total quantity of gasoline, diesel fuel, compressed natural gas,
or liquefied natural gas purchased and delivered into the fuel supply
tanks of motor vehicles in this state, including for each individual
vehicle:
(i) date of purchase;
(ii) name and address of seller;
(iii) number of gallons or liters purchased;
(iv) type of fuel purchased;
(v) price per gallon or liter; and
(vi) unit number of the vehicle into which the fuel
was placed;
(C) in the case of an interstate trucker that uses
a distribution log to record removals from the person's own bulk storage
into a motor vehicle, the person's stamped or preprinted name and
address, and for each individual delivery:
(i) date of delivery;
(ii) number of gallons or liters of gasoline or diesel
fuel delivered;
(iii) diesel gallon equivalent or gasoline gallon equivalent
of compressed natural gas or liquefied natural gas delivered;
(iv) license plate or vehicle identification number
or power unit number;
(v) odometer or hubodometer reading; and
(vi) signature of the user;
(D) in the case of an interstate trucker that maintains
bulk fuel storage, the number of gallons of gasoline or diesel fuel
beginning and ending inventories, all invoices of bulk purchases,
and records to substantiate all fuel withdrawals from storage; and
(E) in the case of an interstate trucker who delivers
compressed natural gas or liquefied natural gas into the fuel supply
tank of a motor vehicle, must hold a compressed natural gas and liquefied
natural gas dealer license and is subject to the record keeping requirements
pursuant to paragraph (17) of this subsection.
(12) An aviation fuel dealer, as that term is defined
in Tax Code, §162.001, shall keep the shipping document that
relates 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 purchased or 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 lost by fire, theft, or accident; and
(D) the number of gallons of all gasoline or diesel
fuel sold or used in aircraft or aircraft servicing equipment, including
for each individual aircraft or aircraft equipment:
(i) the name of the purchaser or user of gasoline or
diesel fuel;
(ii) the date of the sale or use of gasoline or diesel
fuel; and
(iii) the registration or "N" number of the airplane
or a description or number of the aircraft or a description or number
of the aircraft servicing equipment in which gasoline or diesel fuel
is used.
(13) An aviation fuel dealer who delivers compressed
natural gas or liquefied natural gas must hold a compressed natural
gas and liquefied natural gas dealer license and is subject to the
record keeping requirements pursuant to paragraph (17) of this subsection.
(14) A dyed diesel fuel bonded user, as that term is
defined in Tax Code, §162.001, shall keep a record showing the
number of gallons of:
(A) dyed and undyed diesel fuel inventories on hand
at the first of each month;
(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
Cont'd... |
