Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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

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Beginning 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

Effective Sept. 1, 2015 – Legislative Changes

Texas Municipalities

Texas municipalities are exempt from the motor fuels tax on compressed natural gas and liquefied natural gas. In addition, if the motor fuels tax is paid, the Texas municipality can file a refund claim with the Comptroller’s office.

The legislation creating the new exemption is House Bill 1905, 84th Legislative Session (2015). The bill amends Texas Tax Code Sections 162.356 and 162.365.

Metropolitan Rapid Transit Authorities and Regional Transportation Authorities

Metropolitan Rapid Transit Authorities and Regional Transportation Authorities are exempt from the state motor fuels tax on compressed natural gas or liquefied natural gas delivered into the fuel supply tank of a motor vehicle, if the entity had a prepaid liquefied gas tax decal on Jan. 1, 2015, and the motor vehicle is:

  • operated by a transit company providing services, including a metropolitan rapid transit authority created under Transportation Code Chapter 451; or
  • operated by a regional transportation authority created under Transportation Code Chapter 452.

The legislation creating the new exemption is House Bill 1905, 84th Legislative Session (2015). The bill amends Texas Tax Code Sections 162.356.

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

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.

Electronic Reporting

Not at this time.

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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