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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

(a) Records Required.

  (1) A supplier and permissive supplier, as those terms are defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel 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 refined, compounded, or blended;

    (C) 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;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (2) A supplier or permissive supplier when acting as a distributor, importer, exporter, blender, aviation fuel dealer, or motor fuel transporter is subject to the record keeping requirements of that license.

  (3) A distributor of gasoline or diesel fuel, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel 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 refined, compounded, or blended;

    (C) 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;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident;

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin; and

    (G) proof of payment of tax to the destination state in a form acceptable to the comptroller for gasoline or diesel fuel exported from this state under Tax Code, §162.204(a)(4)(A).

  (4) A distributor, when acting as an importer, exporter, blender, aviation fuel dealer, or motor fuel transporter, is subject to the record keeping requirements of that license.

  (5) An importer, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel 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 refined, compounded, or blended;

    (C) 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;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (6) An importer, when acting as an exporter or blender, is subject to the record keeping requirements of that license.

  (7) An exporter, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate 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 refined, compounded, or blended;

    (C) 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;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident;

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading; and

      (ii) exported from this state by destination state or country; and

    (G) proof of payment of tax to the destination state or proof that the transaction was exempt in the destination state, in a form acceptable to the comptroller if an exemption under Tax Code, §162.104(a)(4)(B) and §162.204(a)(4)(B) is claimed.

  (8) A blender, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution and shall keep records that show the number of gallons of:

    (A) all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) all gasoline or diesel fuel refined, compounded, or blended;

    (C) all blending agents blended with gasoline or diesel fuel;

    (D) all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (E) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale or use; and

    (F) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident.

  (9) A terminal operator, as that term is defined in Tax Code, §162.001, 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, including the name and license number of each owner and the amount of gasoline or diesel fuel held for each owner;

    (B) the number of gallons of all gasoline or diesel fuel 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 sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (D) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (E) the number of gallons on an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (10) A dealer, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution and shall keep records that show the number of gallons of:

    (A) gasoline or diesel fuel inventories on hand at the first of each month;

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

    (C) all gasoline or diesel fuel sold or used, showing the date of the sale or use; and

    (D) all gasoline or diesel fuel lost by fire, theft, or accident.

  (11) An interstate trucker, as that term is defined in Tax Code, §162.001, shall keep records on an individual-vehicle basis of:

Cont'd...

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