| (A) proof of export that a U.S. customs office has
certified, if the gasoline or diesel fuel was exported from this state
to a foreign country;
(B) proof of export that a port of entry of the state
of importation has certified, if ports of entry are maintained by
that state;
(C) proof from the tax officials of the state into
which the gasoline or diesel fuel was imported, which shows that the
exporter has accounted for the gasoline or diesel fuel on the state's
tax report; or
(D) other proof that the gasoline or diesel fuel has
been reported to the state into which the gasoline or diesel fuel
was imported.
(d) Diversion Number. An importer or exporter who diverts
the delivery of a load of gasoline or diesel fuel being transported
by truck or railroad tank car from the destination state or country
that is preprinted on the shipping document that has been issued for
that fuel to another state or country must obtain a diversion number
from the comptroller. A diversion number must be obtained within 72
hours before or after the diversion. The importer, exporter, or common
or contract carrier must write the diversion number on the shipping
document issued for that fuel.
(e) Reporting subsequent sales in this state of tax-free
gasoline or diesel fuel purchased for export.
(1) A person who purchases or removes gasoline or diesel
fuel tax-free for export to any other state or foreign country and,
before export, sells the gasoline or diesel fuel in this state tax-free
to a licensed supplier, permissive supplier, distributor, importer,
or exporter shall report that transaction as required by this subsection.
(2) If the gasoline or diesel fuel is subsequently
sold one or more times in this state before export and tax-free to
a licensed supplier, permissive supplier, distributor, importer, or
exporter, each seller shall report the transaction to the comptroller
as required by this section.
(3) Each person who makes a sale described by paragraph
(1) or (2) of this subsection must provide to the comptroller:
(A) the bill of lading number issued at the terminal;
(B) the terminal control number;
(C) the date the gasoline or diesel fuel was removed
from the terminal;
(D) the number of gallons invoiced;
(E) date of sale; and
(F) any other information required by the comptroller.
(4) The sales invoice for each transaction described
by paragraph (1) or (2) of this subsection must include:
(A) the name of the seller and purchaser; and
(B) the original bill of lading number.
(5) A person who is required to report a subsequent
sale in this state of tax-free gasoline or diesel fuel purchased for
export shall report the transaction with the required monthly motor
fuels return as required under Tax Code, §162.114 (Returns and
Payments) or §162.215 (Returns and Payments).
(f) Penalties.
(1) A person who fails to report a subsequent sale
in this state of tax-free gasoline or diesel fuel purchased for export
shall pay a penalty of $200 for each sale that was not reported on
the original return, unless the person files an amended report that
includes the sale not later than the 180th day after the due date
of the original return.
(2) Failure to pay tax due on a subsequent sale of
tax-free gasoline and diesel fuel purchased for export. A licensed
supplier, permissive supplier, distributor, importer, or exporter
who redirects a delivery of gasoline or diesel fuel to a location
in this state prior to export and fails to pay the tax when due, shall
pay a penalty equal to the greater of $2,000 or five times the amount
of tax due.
(3) The penalties addressed in this subsection are
in addition to any other penalty authorized under Tax Code, Chapter
162 (Motor Fuel Taxes).
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