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Texas Taxes

Diesel Fuel

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A tax is imposed on:

  • The net gallons of diesel fuel removed from the terminal rack or imported into this state, other than in the bulk transfer/terminal system.
  • The terminal operator in this state unless at the time of removal the terminal operator has a terminal operator's license issued for the facility from which the diesel fuel is withdrawn, the terminal operator verifies that the person who removes the diesel fuel has a supplier's license, and the terminal operator does not have a reason to believe that the supplier's license is not valid.
  • The gallons of diesel fuel blended in this state outside the bulk transfer/terminal system.
  • The gallons of diesel fuel brought into this state in the fuel supply tanks of a commercial motor vehicle licensed as an interstate trucker, or an IFTA licensed vehicle.
    (Sec. 162.201)

$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.

Fuels Tax Licenses and Signed Statement Registration Numbers
(Updated Daily)

Import Verification and Diversion Numbers:

The toll-free number to obtain an Import Verification Number on motor fuel transported into Texas by cargo tank is 877-676-7811.

The toll-free number to obtain a Diversion Number on motor fuel delivered to a destination state different than the destination state printed on Bill of Landing, delivery manifest or shipping document is 877-976-7800.

Rate Details and Other Information

Rates

Twenty cents ($.20) per gallon on diesel fuel removed from a terminal, imported, blended, sold to an unauthorized person, or other taxable use not otherwise exempted by statute.
(Sec. 162.202)

Deductions

Apply to the timely payment of the tax:

  • Suppliers and Importers 2%
    (Sec. 162.217) (Sec.162.220)
  • Distributors and Importers 1.75%
    (Sec. 162.214)

Due Date

  • Suppliers, permissive suppliers, distributors, importers, exporters, and blenders - monthly: 25th day of the month following the end of the calendar month.
  • Dyed Diesel Fuel Bonded Users and interstate truckers (except IFTA licensed), quarterly: 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25.
    (Sec. 162.215)
  • IFTA licensees - quarterly: last day of the month following the end of the calendar quarter.
    (IFTA Articles of Agreement - R960)

Electronic Reporting

Yes - See left column.

Required Plug-ins