|(a) Manifest required.
(1) A terminal operator or an operator of a bulk plant
must give a shipping document or cargo manifest to the person who
operates the barge, vessel, railroad tank car, or transport vehicle
into which motor fuel is loaded at the terminal rack or bulk plant
rack. The terminal operator or operator of the bulk plant must keep
copies of shipping documents for at least four years.
(2) A motor fuel transporter must carry the shipping
document or cargo manifest in the transport vehicle for which the
document was issued when transporting the fuel described in the document.
The motor fuel transporter must keep copies of shipping documents
for at least four years.
(b) Information required. The cargo manifest or shipping
document shall be issued in sufficient quantities to provide coverage
for the record keeping requirements of all parties involved in the
transaction and shall contain the following information:
(1) the name and physical address or terminal code
number assigned by the United States Internal Revenue Service of the
terminal or the name and physical address of the bulk plant at which
the cargo was loaded;
(2) the date of loading or movement;
(3) the type of motor fuel that is cargo, and if the
fuel is dyed diesel fuel, a notice that states "Dyed Diesel Fuel,
Nontaxable Use Only, Penalty for Taxable Use";
(4) the number of gallons:
(A) in net temperature-adjusted gallons when loaded
from a terminal; or
(B) in gross gallons if loaded from a bulk plant;
(5) the percentage of ethanol or methanol contained
in the motor fuel;
(6) the types and percentages of cosolvents contained
in the motor fuel, if methanol has been added;
(7) the percentage of water, fuel ethanol, renewable
diesel, or biodiesel blended with petroleum diesel fuel, except as
provided by Tax Code, §162.204(g);
(8) the destination of the cargo;
(9) the name of the seller, consignor, or shipper;
(10) the name, federal employer identification number,
license, or permit number if applicable, and physical address of the
purchaser or consignee. If the federal identification number, license,
or permit number, and physical address of the purchaser or consignee
are not printed on the cargo manifest or shipping document, then that
information must be in the records of the terminal or bulk plant operator
and made available for review when requested;
(11) the name and the federal employer identification
number or social security number of the carrier. If the federal identification
number or social security number of the carrier is not printed on
the cargo manifest or shipping document, then that information must
be in the records of the terminal or bulk plant operator and made
available for review when requested;
(12) the method of transportation:
(A) if by truck, the license or unit number;
(B) if by barge or boat, the name of the vessel; or
(C) if by railway, the rail car number and initial;
(13) the name of the person responsible for payment
of the tax as given to the terminal operator if different from the
licensed supplier, permissive supplier, distributor, or importer.
If this information is not printed on the cargo manifest or shipping
document, it must be in the records of the terminal operator and made
available for review when requested;
(14) the amount of delivery fee assessed under Water
(15) import verification number or diversion number
when required under §3.441 of this title (relating to Documentation
of Imports and Exports, Import Verification Numbers, Export Sales,
and Diversion Numbers). The importer is responsible for writing the
import verification number on the cargo manifest and the importer,
exporter, or common/contract carrier is responsible for writing the
diversion number on the manifest; and
(16) any other information the comptroller deems necessary
for the proper administration of Tax Code, Chapter 162.
(c) Waybills or bills of lading. If a carrier transports
motor fuel for which a waybill is required under the regulations of
the Texas Railroad Commission, or a bill of lading is required under
the regulations of the United States Department of Transportation,
or if similar documentation is required by another regulatory agency,
these documents may be used in lieu of the cargo manifest or shipping
document prescribed in this section, so long as the waybill, bill
of lading, or similar document lists the information described in
subsection (b) of this section.
(d) Delivery of cargo manifest or shipping document.
One copy of the shipping document or cargo manifest shall be delivered
to the purchaser when the fuel is delivered, and the seller shall
retain one copy. If a motor fuel transporter delivers the fuel, the
motor fuel transporter must also retain one copy. Copies of shipping
documents must be retained by the seller, transporter, and receiver
for at least four years from the date of delivery.
(1) If the motor fuel transporter receives cargo at
different locations, a notation of the fuel loaded at each location
must be made on the cargo manifest by the motor fuel transporter or
a separate cargo manifest that covers the fuel or blend material loaded
at each location must be issued by the terminal operator or the operator
of the bulk plant or the seller of the blend material.
(2) If the motor fuel transporter off-loads cargo at
various locations, then the motor fuel transporter must note the fuel
off-loaded on the required cargo manifest, or a customer invoice indicating
the location and amount of motor fuel that has been off-loaded at
each location. If separate invoices are used, then the invoices must
be attached to or cross referenced to the cargo manifest for record
purposes. The cargo manifest or a copy of the customer invoice shall
be retained with the transporting vehicle until the motor fuel is
removed from the cargo tank.
(3) A cargo manifest is not required if an end user
transports motor fuel in the user's own cargo tank, and the fuel is
for the end user's use and not for resale.
(4) If the delivery fee assessed under Water Code, §26.3574,
is not shown on the cargo manifest, it must be shown on the invoice
that covers the delivery, and be cross referenced to the cargo manifest
or shipping document for record purposes.