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Texas Taxes

Motor Fuel Transporters

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A sole owner, partnership, corporation, or other organization transporting gasoline or diesel fuel in this state as a motor fuel transporter by means of truck, railroad tank car or marine vessel outside the bulk transfer/terminal system is required to be licensed with the Comptroller's Office.
(Sec. 162.001)

Exception:
A person transporting their own fuel in their own cargo tanks for their own use and not for resale is not required to obtain a motor fuel transporter license.

$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.

Additional Resources

Comma delimited flat file of Motor Fuel Transporters in Zip format

Rate Details and Other Information

Rates

An informational report each quarter showing their interstate and intrastate transportation of gasoline and diesel fuel during the previous quarter.
(Sec. 162.121 and Sec. 162.222)

Due Date

Motor fuel transporters - quarterly: 25th day of the month following the end of the calendar quarter.
(Sec. 162.114 and Sec. 162.215)

Electronic Reporting

Yes - See left column.

Required Plug-ins