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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER IVALUATION PROCEDURES
RULE §9.4038Definition of Petroleum Products

For the purposes of administration and operation of appraisal districts, the term "liquid or gaseous materials that are the immediate derivatives of the refining of oil or natural gas," as used in the Tax Code, §11.251, means the following products:

  (1) ethane;

  (2) propane;

  (3) butane;

  (4) normal butane;

  (5) isobutane;

  (6) butane-propane;

  (7) motor gasoline;

  (8) natural gasoline;

  (9) kerosene;

  (10) home heating oil;

  (11) diesel fuel;

  (12) other middle distillates;

  (13) aviation gasoline;

  (14) kerosene-type jet fuel;

  (15) naphtha-type jet fuel;

  (16) fuel oil #4 for utility use;

  (17) fuel oils #5, #6 for utility use;

  (18) fuel oil #4 for nonutility use;

  (19) fuel oils #5, #6 for nonutility use;

  (20) bunker C;

  (21) navy special;

  (22) lubricants;

  (23) special naphtha;

  (24) solvent products; and

  (25) crude oil.


Source Note: The provisions of this §9.4038 adopted to be effective February 1, 2024, 49 TexReg 421

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