Texas Register
TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER IVALUATION PROCEDURES
RULE §9.4038Definition of Petroleum Products
ISSUE 12/08/2023
ACTION Proposed
Preamble Texas Admin Code Rule
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.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on November 27, 2023

TRD-202304369

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Earliest possible date of adoption: January 7, 2024

For further information, please call: (512) 475-2220

 

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