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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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


Fifteen cents ($.15) per gallon.


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.