Filing Deadline Extended
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Texas Taxes

Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG)

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Effective Sept. 1, 2013, a tax on Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) is imposed when the fuel is sold or delivered into a motor vehicle’s fuel supply tank by a licensed CNG/LNG dealer. A person who delivers CNG or LNG from their own storage into their own vehicles is also required to be licensed as a CNG-LNG dealer. Vehicles that operate using CNG or LNG will no longer prepay the CNG or LNG tax by purchasing a decal. (Tax Code Sec. 162.357) (Tax Code Sec. 162.352) IFTA


Rate Details and Other Information

Rates

Fifteen cents ($.15) per gallon.

Deductions

Apply to the timely payment of the tax:

  • Dealers - 1 percent
    (Tax Code Sec. 162.362)
  • Interstate Truckers 1/2 percent
    (Tax Code Sec. 162.362)

Due Date

Licensed dealers quarterly - 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25. (Tax Code 162.362)

Interstate truckers (except IFTA licensed) - yearly: January 25 for previous year (Tax Code Sec. 162.362).

$50 Late Filing Penalty

$50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).

Electronic Reporting

Not at this time.

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