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Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

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Petroleum Products Delivery Fee

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A fee is collected by bulk facility operators (rail, pipeline, barge, or refinery terminals) upon the withdrawal of petroleum products into cargo tanks and on petroleum products imported into Texas.

Important Notice: Effective July 1, 2012 – Changes to the Petroleum Products Delivery Fee

House Bill 2694, passed during the 82nd Legislature Regular Session (2011), reauthorized and making permanent, the fee on the delivery of certain petroleum products. As of July 1, 2012 the new rates will become effective, see Texas Water Code, §26.3573 for further details.

Rates

Varies according to the net total gallons of all petroleum products withdrawn:

  • $2.75: Less than 2,500
  • $5.50: 2,500 but less than 5,000
  • $8.65: 5,000 but less than 8,000
  • $11.00: 8,000 but less than 10,000
  • $5.50: Each 5,000 gallon increment on 10,000 gallons or more

For gasoline deliveries of at least 7,000 but less than 8,000 gallons (whether single product type or split load), special rules apply:

  • If the gasoline portion of the delivery is less than 7,000 gallons, the fee is $8.65.
  • If the gasoline portion of the delivery is at least 7,000 gallons, the total load is presumed to be at least 8,000 gallons and the fee is $11.00.

H.B. 2694 (82nd Legislature Regular Session) made the Petroleum Product Delivery Fee permanent. The rates listed above are to be collected until new rates are adopted by the Texas Commission on Environmental Quality.

Due Date

Monthly: 25th day of the month following the end of each calendar month.
(Texas Water Code, Sec. 26.3574)


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 - You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more - Please use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends on August 31.

Amt. Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(any one of the methods listed can be used)

Payment Method(s)

(any one of the methods listed can be used)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
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