Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter L. MOTOR FUEL TAX
34 TAC §3.171
The Comptroller of Public Accounts proposes an amendment
to §3.171, concerning records required; information required. The 76th
Legislature, 1999, in Senate Bill 1547, amended Tax Code, Chapter 153, regarding
records required by sellers and users of motor fuel. The amendment provides
for two new bonded diesel fuel user permits and requires common and contract
carriers transporting gasoline or diesel fuel by truck in Texas to register
with the comptroller and maintain records. The amendment also requires anyone
wanting to use a signed statement to purchase tax-free diesel fuel to register
with the comptroller. Subsections are being amended to provide a record keeping
requirement for sellers or users claiming that gasoline and diesel fuel was
stolen.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with a more efficient means of obtaining
tax information. This rule is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711-3528.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §§153.003, 153.018, 153.117.
153.219, 153.302, and 153.309.
§3.171.Records Required; Information Required.
(a)
Records required.
(1)
A distributor of gasoline or a supplier of diesel fuel,
as those terms are defined in [
(A)
all gasoline or diesel fuel inventories on hand on the
first day of each month;
(B)
all gasoline or diesel fuel[
(C)
all gasoline or diesel fuel
that the distributor
or supplier
purchased or received, showing the name
and location
of the seller, the date of each purchase or receipt, and the amount
of motor fuels tax paid or if no tax was paid, the basis for the nonpayment
of the motor fuels tax;
(D)
all gasoline or diesel fuel
that the distributor or
supplier
sold, distributed, or used, showing the name
and location
of the purchaser, the date of each sale, distribution, or use, and
the amount of motor fuels tax assessed, or if no tax was assessed, the basis
for not assessing the motor fuels tax; [
(E)
all diesel fuel that the distributor
or supplier sold tax free, separately identifying sales of dyed and undyed
fuel, showing the purchaser's aviation fuel dealer permit number, dyed diesel
fuel bonded user permit number, agricultural bonded user permit number, or,
when sold by signed statement, end user number or agricultural user exemption
number;
(F)
all gasoline and diesel fuel
that the distributor or supplier exported from Texas including the destination
state or country for each load;
(G)
all gasoline and diesel fuel
that the distributor or supplier imported into Texas including the origin
state or country for each load; and
(H)
[
(2)
A dealer, as that term is defined in the Tax Code, §153.001,
shall keep
the shipping document that relates to each receipt or distribution
of gasoline or diesel fuel and shall also keep
records
that show
[
(A)
all gasoline or diesel fuel inventories on hand on the
first day of each month;
(B)
all gasoline or diesel fuel
that the dealer
purchased or received, showing the name
and location
of the seller,
the date of each purchase or receipt, the amount of motor fuels tax paid,
or if no tax was paid, the basis for the nonpayment of the motor fuels tax;
(C)
all gasoline
that the dealer
sold, distributed,
or used, showing the date of the sale, distribution, or use;
(D)
all diesel fuel
that the dealer
sold, distributed,
or used showing the date of the sale, distribution, or use and individual
invoices issued covering deliveries into fuel supply tanks of motor vehicles
described under the definition of "interstate trucker" in the Tax Code, §153.001,
in accordance with the Tax Code, §153.220; and
(E)
all gasoline or diesel fuel
that the dealer
lost by fire
, theft,
or [
(3)
A permitted liquefied gas dealer must keep records showing
the number of gallons of:
(A)
all liquefied gas
that the dealer
sold or delivered
for taxable purposes; and
(B)
individual invoices
that the dealer issued recording
[
(4)
An aviation fuel dealer, as that term is defined in the
Tax Code, §153.001, shall keep
the shipping document relating to
each receipt or distribution of gasoline or diesel fuel, and shall also keep
records showing the number of gallons of:
(A)
all gasoline or diesel fuel inventories on hand on the
first day of each month;
(B)
all gasoline or diesel fuel
that the dealer
purchased or received, showing the name
and location
of the seller,
the date of each purchase or receipt, the amount of motor fuels tax paid,
or if no tax was paid, the basis for the nonpayment of the motor fuels tax;
(C)
all gasoline or diesel fuel
that the dealer
sold, distributed, or used in aircraft or aircraft servicing equipment, showing
the name of the purchaser or user, the date of each sale, distribution or
use, and the registration or "N" number of the airplane or a description or
number of the aircraft servicing equipment in which the gasoline or diesel
fuel was used; and
(D)
all gasoline or diesel fuel
that the dealer
lost by fire
, theft,
or [
(5)
An interstate trucker, as that term is defined in the Tax
Code, §153.001, shall keep records of:
(A)
the total miles
that the interstate trucker
traveled in all states
and countries
by all vehicles traveling
into or from Texas and the total quantity of gasoline, diesel fuel, or liquefied
gas consumed in those vehicles; and
(B)
the total miles
that the interstate trucker
traveled in Texas and the total quantity of gasoline, diesel fuel, or liquefied
gas delivered into the fuel supply tanks of motor vehicles and into storage
facilities in Texas.
(6)
A jobber, as that term is defined in the Tax Code, §153.001,
shall keep
the shipping document relating to each receipt or distribution
of gasoline or diesel fuel, and shall also keep
records
that show
[
(A)
all gasoline or diesel fuel inventories on hand on the
first day of each month;
(B)
all gasoline or diesel fuel
that the jobber
purchased or received, showing the name
and location
of the seller,
the date of each purchase or receipt,
and
the amount of motor fuels
tax paid[
(C)
all gasoline or diesel fuel
that the jobber
sold, distributed, or used, showing the name
and location
of the
purchaser, the date of each sale, distribution, or use, and the amount of
motor fuels tax assessed; and
(D)
all gasoline or diesel fuel
that the jobber
lost by fire
, theft,
or [
(7)
A
dyed diesel fuel bonded user, an agricultural bonded
user, or
[
(A)
all diesel fuel inventories on hand on the first day of
each month;
(B)
all diesel fuel
that the user
purchased or received,
showing the name of the seller and the date of each purchase or receipt;
(C)
all diesel fuel
that the user delivered
[
(D)
all diesel fuel
that the user
used for other
purposes, showing the purpose for which used; and
(E)
all diesel fuel
that the user
lost by fire
, theft,
or [
(8)
A common or contract carrier
that transport motor fuel in Texas shall keep the shipping document that relates
to each shipment of gasoline or diesel fuel, and shall also keep records that
show:
(A)
the date of transportation;
(B)
the name of the seller or consignor;
(C)
the name of the purchaser or consignee;
(D)
the means of transportation;
(E)
the quantity and kind of motor fuel that the
carrier transported;
(F)
the destination state or country of motor fuel
that the carrier exported outside of Texas;
(G)
the origin state or country of motor fuel that
the carrier imported into Texas;
(H)
the import verification number when that number
is required by §3.187 of the title (relating to Documentation and Reporting
of Imports and Exports, Import Verification Number, Export Sales by Distributors
and Suppliers, and Diversion Number); and
(I)
the diversion number when that number is required
by §3.187 of this title;
(9)
A person who claims a deduction or exclusion
authorized by law must keep records that substantiate the claim. [
(b)
Failure to keep adequate records.
(1)
If any person
who is
required [
(2)
If any person
who is
required [
(3)
The comptroller may suspend any permit or license
the comptroller has
issued [
(4)
Records may be written, kept on microfilm, or stored on
data processing equipment.
(c)
Information required.
(1)
The comptroller may require any person
who must
[
(A)
identify any person
who applies
[
(B)
determine the amount of bond, if any, required to commence
or continue business;
(C)
determine possible successor liability; and
(D)
determine the amount of tax the person is required to remit,
if any.
(2)
The information required may include, but is not limited
to, the following:
(A)
name of the actual owner of the business;
(B)
name of each partner in a partnership;
(C)
names of officers and directors of corporations and other
organizations;
(D)
all trade names under which the owner operates;
(E)
mailing address and actual locations of all business outlets;
(F)
license numbers, title numbers, and other identification
of business vehicles;
(G)
identification numbers assigned by other governmental agencies,
including social security numbers, federal employers identification numbers,
and drivers license numbers;
(H)
names of diesel fuel suppliers or gasoline distributors
with whom the supplier, distributor, or dealer will transact business;
(I)
names and last known addresses of former owners of the
business.
This agency hereby certifies that the proposal
has been reviewed by legal counsel and found to be within the agency's legal
authority to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005274
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
34 TAC §3.173
The Comptroller of Public Accounts proposes an amendment
to §3.173, concerning refunds on gasoline and diesel fuel. The 76th Legislature,
1999, in Senate Bill 1547, amended Tax Code, Chapter 153, providing two new
diesel fuel bonded user permits and setting out additional record keeping
requirements for users of dyed and undyed diesel fuel.
An amendment is being made to the subsection regarding the delivery of
tax-free diesel fuel into off- highway equipment and into farm machinery traveling
on-highway.
A new paragraph is being added regarding retail sales of tax-free undyed
kerosene from blocked pumps.
Nonsubstantive grammatical corrections are also made to various subsections.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with a more efficient means of obtaining
tax information. This rule is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §§153.104, 153.119, 153.121.
153.203, 153.205, 153.222, and 153.224.
§3.173.Refunds on Gasoline and Diesel Fuel Tax.
(a)
Exclusive use. Exclusive use by a public school district
or commercial transportation company means use of fuel only in motor vehicles
or other equipment
that
:
(1)
[
(2)
[
(b)
Refunds. A person may file a claim for refund of [
(c)
Time limitation. A claim for refund must be filed before
the expiration of the following time limitations
,
as provided by
Tax Code, §153.121 and §153.224:
(1)
one year from the first day of the calendar month
that follows
[
(A)
purchase;
(B)
tax exempt sale;
(C)
use, if withdrawn from one's own storage for one's own
use;
(D)
export from Texas; or
(E)
loss by fire, theft, or [
(2)
four years from the first day of the calendar month
that follows
[
(A)
the same taxpayer
who makes
[
(B)
a typographical error or transposed number that caused
more tax to be paid than was due; or
(C)
a misplaced decimal point that caused more tax to be paid
than was due; or
(3)
four years from the first day of the calendar month
that follows
[
(d)
Filing forms and documentation.
Each type of claim
for refund must be filed on a form that the comptroller furnishes, and documentation
of the identification of each vehicle or type of equipment in which the fuel
was used and other information to fully substantiate the claim must be maintained.
[
(1)
Refund claim for export
[
(A)
proof of export
that United States Customs officials
have certified,
[
(B)
proof of export that a port of entry official of the
state of importation has certified, if the state of importation maintains
ports of entry
[
(C)
proof from the taxing officials of the state into
which the fuel was imported that shows that the exporter has accounted for
the fuel on that state's tax reports
[
(D)
other proof that
the fuel has been reported to
[
(E)
a common or contract carrier's transporting documents
(see §3.182 of this title (relating to Motor Fuel Transporting Documents))
that list
[
(2)
Refund claim for sale to the federal government by
dealer or jobber
[
(A)
a United States tax exemption certificate--Standard
Form
[
(B)
copies of the invoice(s) when a United States National
credit card--Standard Form 149, was used for the purchase,
which invoice
must include
[
(C)
a copy of a contract between the dealer or jobber and the
federal government
that the
[
(3)
Refund claim for
loss by fire, theft
,
or [
(A)
If the incident is a drive-away theft at a retail outlet
(i.e., theft occurs when a person delivers gasoline or diesel fuel into the
fuel supply tank(s) of a motor vehicle at a retail outlet without
payment
[
(i)
a police department report or evidence that the incident
of drive-away theft has been or will be taken as a deduction on the federal
income tax return during the same or
the
subsequent reporting period;
and
(ii)
a separate report for each incident
that the employee(s)
who witnessed the event prepared and signed
[
(B)
If the accidental loss was incurred through a leak in a
line or storage tank, the
minimum proof required is
[
(i)
a statement by the person who actually dug up or otherwise
examined the hole or leak. Such statement should
articulate
[
(ii)
a statement of the actual loss as determined by computing
the measured inventory next preceding the discovery of the accidental leak,
plus motor fuel salvaged from the leaky tank or line, if any, less intervening
withdrawals for sale or use.
(C)
Claimants who are permitted distributors or suppliers must
claim a loss on line 5 of the monthly Texas Fuels Tax Report. If the claim
is for a drive-away theft, the claimant must also maintain the documentation
and meet the requirements provided in subparagraph (A) of this subsection.
If
the
claim is for loss by leakage, the claimant must also maintain
the documentation provided in subparagraph (B) of this subsection.
(D)
Dealers and jobbers
must
[
(4)
[
(5)
[
(6)
Refund claim for
incidental highway use. A refund
claim may be filed by a person who used gasoline or
undyed
diesel
fuel in motor vehicles incidentally on the highway
,
when the incidental
travel on the public highway is infrequent, unscheduled, and insignificant
to the total operation of the motor vehicle.
(A)
A record
that shows
[
(B)
1/4 gallon for each mile of incidental highway travel shall
be deducted from the number of gallons claimed;
(7)
Refund claim for
sales by diesel fuel dealer
or jobber
for off-highway use. Diesel fuel dealers
or jobbers
who have paid [
(A)
the purchaser's name;
(B)
date of delivery;
(C)
number of gallons delivered;
(D)
type or description of the vehicle into which the delivery
was made (e.g., railway engines, motorboat, refrigeration unit, stationary
engine, [
(E)
a
statement on the invoices that no tax was
collected; and
(F)
signature of the purchaser
.
[
(8)
Refund claim for fuel used in
gasoline-powered
motor vehicles equipped with power take- off or auxiliary power units. A person
who files
[
(A)
direct measurement method. The use of a metering device,
as defined by §3.176 of this title (relating to Metering Devices Used
to Claim Refund of Tax on Fuel Used in Power Take-Off and Auxiliary Power
Units), is an acceptable method for
determination of
[
(i)
the miles driven as shown by any type of odometer;
(ii)
the gallons delivered to each vehicle; and
(iii)
the gallons used as recorded by the meter or other measuring
device;
(B)
gasoline-powered ready mix concrete trucks and solid waste
refuse trucks equipped with power take- off or auxiliary power units. Operators
of gasoline-powered ready mix concrete trucks and solid waste refuse trucks
that are
equipped with power take-off or auxiliary power units
that are
mounted on the motor vehicle and
use
[
(i)
each motor vehicle so equipped;
(ii)
the miles that each vehicle has traveled, as any
type of odometer has recorded
[
(iii)
the gallons delivered to each vehicle; and
(iv)
the date of delivery;
(C)
proposed alternate methods. Proposals for the use of methods
that this section does not specifically cover
[
(D)
accurate mileage records must be kept regardless of the
method used;
(9)
Refund claims for fuel used in
diesel-powered
motor vehicles equipped with power take- off or auxiliary power units. Permitted
suppliers and
agricultural bonded
users
who use
[
(A)
direct measurement method. The use of a metering device,
as defined by §3.176 of this title (relating to Metering Devices Used
to Claim Refund of Tax on Fuel Used in Power Take-off and Auxiliary Power
Units), to measure fuel used in the power take-off or auxiliary power unit
is an acceptable method for
determination of
[
(i)
the miles
traveled
[
(ii)
the gallons delivered to each vehicle; and
(iii)
the gallons used, as the meter or other measuring
device has recorded
[
(B)
diesel-powered ready mix concrete trucks and solid waste
refuse trucks
that are
equipped with power take-off or auxiliary
power units. Operators of diesel fuel-powered ready mix concrete trucks and
solid waste refuse trucks
that are
equipped with power take-off
or auxiliary power units
that are
mounted on the motor vehicle
and
use
[
(i)
each motor vehicle so equipped;
(ii)
the miles that each vehicle has traveled, as any
type of odometer has recorded
[
(iii)
the gallons delivered to each vehicle; and
(iv)
the date of delivery;
(C)
mileage factor method. The nontaxable use may be determined
by computing the taxable use at 1/4 gallon for each mile traveled
, as
the odometer or hubmeter has recorded,
[
(D)
two tank method. A motor vehicle may be equipped with two
fuel tanks and an automatic switching device
that
[
(E)
fixed percentage method. In lieu of
the use of
[
(F)
proposed alternate methods. Proposals for the use of methods
not specifically covered by this section to determine the amount of diesel
fuel used in power take-off operations or auxiliary power units may be submitted
to the comptroller for approval;
(G)
accurate mileage records must be kept regardless of the
method used;
(10)
Refund claims by
federal
agencies
[
(A)
original purchase invoice(s) that shows that the state
tax was assessed, and that a United States tax exemption certificate-Standard
Form 1094 supports
[
(B)
original purchase invoice(s)
that shows
[
(11)
Refund claims for
sales of gasoline or diesel
fuel to a
Texas
public school district [
(A)
the purchaser's name;
(B)
date of delivery;
(C)
number of gallons delivered;
(D)
type of fuel delivered;
(E)
statement on the invoice that no tax was collected; and
(F)
signature of the purchaser;
(12)
Refund claims by public school districts
[
(13)
Refund claims by commercial transportation companies
[
(14)
Refund claims on sales by
dealers of undyed kerosene from a blocked pump. A retail dealer who purchased
undyed kerosene and paid the state tax to its supplier, or a retail dealer
who purchased tax- included kerosene from a jobber, and thereafter makes a
tax-free sale of undyed kerosene sold for a non- taxable use from a blocked
pump, may file a claim for refund. A blocked pump is a fuel pump at a fixed
location that cannot (because, for example, of its distance from a road surface,
or the length of its delivery hose) be used to dispense fuel directly into
the fuel supply tank of a diesel-powered highway vehicle. A blocked pump must
display a legible and conspicuous notice that states, "UNDYED KEROSENE, NONTAXABLE
USE ONLY, FOR HEATING, COOKING, LIGHTING AND SIMILAR NONHIGHWAY USE." The
invoice that the dealer has issued to the purchaser must include a notice
that states "UNDYED KEROSENE, NONTAXABLE USE ONLY, FOR HEATING, COOKING, LIGHTING
AND SIMILAR NONHIGHWAY USE, NO STATE MOTOR FUELS TAX COLLECTED." The dealer
must maintain records that include the original purchase invoices that show
that the state tax was paid on the undyed kerosene and sales invoices that
show that no state tax was collected.
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005275
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
34 TAC §3.180
(Editor's note: The text of the following section proposed for
repeal will not be published. The section may be examined in the offices of
the Comptroller of Public Accounts or in the Texas Register office, Room 245,
James Earl Rudder Building, 1019 Brazos Street, Austin.)
The Comptroller of Public Accounts proposes the
repeal of §3.180, concerning signed statements for purchasing diesel
fuel tax free. The 76th Legislature, 1999, in Senate Bill 1547, amended the
Tax Code, Chapter 153, substantially changing the provisions for purchasing
tax-free diesel fuel using a signed statement. A new §3.180 is being
proposed to include the legislative changes.
James LeBas, Chief Revenue Estimator, has determined that for the first
five years the repeal of the rule will be in effect, there will be no significant
fiscal impact on the state or units of local government.
Mr. LeBas also has determined that for the first five years the rule will
be in effect, there will be no cost or benefit to the public from the repeal
of this rule. This repeal is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
are no additional costs to persons who are required to comply with the repeal.
Comments on the repeal may be submitted to Bryant K. Lomax, Manager, Tax
Policy Division, P.O. Box 13528, Austin, Texas 78711.
This repeal is proposed under the Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
The repeal implements the Tax Code, §153.205.
§3.180.Signed Statement for Purchasing Diesel Fuel Tax Free.
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005276
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
The Comptroller of Public Accounts proposes
a new §3.180, concerning signed statements for purchasing diesel fuel
tax free. The 76th Legislature, 1999, in Senate Bill 1547, amended Tax Code,
Chapter 153, requiring anyone wanting to use a signed statement for the purchase
of tax-free diesel fuel to register with the comptroller for an end user or
agricultural user exemption number. Tax-free signed statement sales of undyed
diesel are restricted to agricultural users. New §3.180 provides End
User Number and Agricultural User Exemption Number requirements, examples
of signed statements, and seller and purchaser limitations on the type of
fuel and gallons of fuel sold or purchased.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
fiscal impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with information regarding their tax
responsibilities. This rule is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This new section is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The new section implements Tax Code, §153.205.
§3.180.Signed Statements for Purchasing Diesel Fuel Tax Free.
(a)
Signed statement numbers. A person who wants to use a signed
statement to purchase dyed diesel fuel tax-free for use in nonagricultural,
nonhighway equipment must apply to the comptroller for an End User Number.
A person who wants to use a signed statement to purchase dyed or undyed diesel
fuel tax-free for exclusive use in agricultural, nonhighway equipment must
apply to the comptroller for an Agricultural User Exemption Number. A person
cannot use a signed statement to purchase tax-free diesel fuel unless issued
an End User Number or Agricultural User Exemption Number by the comptroller.
(b)
End User Number. A person may purchase dyed diesel fuel
tax free if the fuel is for nonagricultural, nonhighway use and the buyer
provides the seller with a signed statement, as described in paragraph (1)
of this subsection and an End User Number issued by the comptroller. The total
number of gallons of dyed diesel fuel purchased using a signed statement shall
be subject to the limitations set out in paragraph (2) of this subsection.
Copies of the blank signed statements are available for inspection at the
office of the
Texas Register
or may be obtained
from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3528.
Copies may also be requested by calling our toll-free number 1-800-252-1383.
In Austin, call 463-4600. (From a Telecommunication Device for the Deaf (TDD)
only, call 1-800-248-4099 toll free. In Austin, the local TDD number is 463-4621.)
(1)
The signed statement must specify that:
(A)
all diesel fuel purchased is of the type that may not legally
be used on the pubic highway;
(B)
all diesel fuel will be used by the buyer and will not
be resold; and
(C)
none of the diesel fuel will be delivered into the fuel
supply tanks of motor vehicles operated on public highways.
(2)
A purchaser may not buy, nor may a supplier sell, dyed
diesel fuel tax free using a signed statement if:
(A)
the purchase or sale covering a single delivery is more
than 3,000 gallons; or
(B)
the purchaser purchases or the supplier makes sales of
more than 10,000 gallons during a calendar month. The purchase, sale, or delivery
that causes the 10,000 gallon limit to be exceeded during a calendar month
is not taxable. Any subsequent purchase, sale, or delivery made during the
same calendar month is taxable.
Figure: 34 TAC §3.180(b)(2)(B)
(c)
Agricultural User Exemption Number. A person may purchase
dyed or undyed diesel fuel tax free if the fuel is exclusively for use in
agricultural, nonhighway equipment and the buyer provides the seller a signed
statement as provided by paragraph (1) of this subsection and an Agricultural
User Exemption Number issued by the comptroller. The combined total number
of gallons of dyed and undyed diesel fuel purchased using a signed statement
shall be subject to the limitations set out in subsection (b)(2) of this section.
Copies of the blank signed statements are available for inspection at the
office of the
Texas Register
or may be obtained
from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3528.
Copies may also be requested by calling our toll-free number 1-800-252-1383.
In Austin, call 463-4600. (From a Telecommunication Device for the Deaf (TDD)
only, call 1-800-248-4099 toll free. In Austin, the local TDD number is 463-4621.)
(1)
The signed statement must specify that:
(A)
all diesel fuel purchased will be used exclusively in agricultural,
nonhighway equipment;
(B)
all diesel fuel will be used by the buyer and will not
be resold; and
(C)
none of the diesel fuel will be delivered into the fuel
supply tanks of motor vehicles operated on public highways.
(2)
A purchaser may not buy, nor may a supplier sell, dyed
or undyed diesel fuel tax free using a signed statement if:
(A)
the purchase or sale covering a single delivery is more
than 3,000 gallons; or
(B)
the purchaser purchases or receives deliveries of, or the
supplier makes sales of, more than 10,000 gallons during a calendar month.
The purchase, sale, or delivery that causes the 10,000 gallon limit to be
exceeded during a calendar month is not a taxable purchase or sale. Any subsequent
purchase, sale, or delivery made during the same calendar month is taxable.
(d)
Separate corporate divisions may also use a signed statement
to buy diesel fuel tax free if they:
(1)
meet all of the requirements as set out in subsections
(b) or (c) of this section;
(2)
do not resell the fuel;
(3)
consume the fuel themselves; and
(4)
maintain separate storage apart from other corporate divisions.
(e)
The signed statement remains in effect until:
(1)
it is revoked in writing by either the buyer or seller;
or
(2)
the comptroller notifies the supplier in writing that the
buyer may no longer make tax-free purchases.
(f)
The signed statement must be signed by the buyer or the
buyer's authorized representative.
(g)
A permitted jobber may purchase dyed diesel fuel using
a signed statement under subsection (b) of this section only if the fuel is
for the jobber's own use and will not be resold. A permitted jobber may not
accept a signed statement for the sale of tax-free diesel fuel.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005273
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
34 TAC §3.182
The Comptroller of Public Accounts proposes an amendment
to §3.182, concerning motor fuel transporting documents. The 76th Legislature,
1999, in Senate Bill 1547, amended Tax Code, Chapter 153, requiring additional
information on shipping documents.
Subsections are being amended to add the phrase "shipping document".
Subsections are being amended to include the additional information that
must be printed on a shipping document.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with a more efficient means of obtaining
tax information. This rule is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §153.004 and §153.018.
§3.182.Motor Fuel Transporting Documents.
(a)
Manifest requirements. The transportation of motor fuel
as cargo shall be recorded on a cargo manifest
or shipping document that
is
issued at the time the motor fuel is delivered into a cargo tank
. The manifest or shipping document
[
(b)
Information required. The cargo manifest
or shipping
document
shall be issued in not less than duplicate and shall contain
the following information
:
(1)
the
type of motor fuel being transported
, and if dyed diesel fuel is being transported, a notice that states "Dyed
Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use"
;
(2)
the name
and the federal employer identification number
or social security number
of the carrier;
(3)
the quantity of motor fuel in gross gallons;
(4)
the temperature and quantity in temperature adjusted gallons
when the fuel is loaded at a terminal for export or import or
when the
sale of gasoline or diesel fuel must comply with §3.190 of this title
(relating to Temperature Adjustment Conversion Table);
(5)
the percentage of ethanol or methanol contained in the
motor fuel;
(6)
the types and percentages of cosolvents contained in the
motor fuel
,
if methanol has been added;
(7)
the date of loading or movement;
(8)
the
name and physical address of the terminal or bulk
plant at which the
[
(9)
the destination of the cargo;
(10)
the name of the seller, consignor, or shipper;
(11)
the name
, federal employer identification number,
permit number if applicable, and physical address
of the purchaser or
consignee; [
(12)
the method of transportation:
(A)
if by truck, the license or unit number;
(B)
if by barge or boat, the name of the vessel;
(C)
if by railway, the rail car number and initial;
(13)
the name of the person responsible
for payment of the tax, if different from the permitted supplier or distributor;
(14)
[
(15)
any other information the
comptroller deems necessary for the proper administration of Tax Code, Chapter
153.
(c)
Waybills or bill of lading. If a carrier
transports
motor fuel for which a waybill is required under the regulations of the Texas
Railroad Commission, or a bill of lading is required under the regulations
of the United States Department of Transportation, or if other similar documentation
is required by another regulatory agency, these documents may be used in lieu
of the manifest or shipping document prescribed in this section, so long as
the waybill, bill of lading, or similar document lists the information described
in subsection (b) of this section.
[
(d)
Delivery of
cargo manifest or shipping document
[
(1)
If the cargo is being loaded at different locations, a
notation
of the fuel loaded at each location
must be made on the
cargo manifest
,
or a separate manifest
that covers
[
(2)
If the cargo is being off-loaded at various locations,
then
at the time the off-loading is accomplished, a notation
of
the fuel off-loaded
shall be made on the required cargo manifest
,
or a customer invoice
that indicates
[
(3)
A cargo manifest is not required on motor fuel
that
an end user purchases
[
(4)
If the delivery fee assessed under [
(e)
Deliveries at different locations. Deliveries to the same
purchaser at different locations may be construed to be single deliveries
and qualify for temperature adjustment if the total of all deliveries to that
customer is 5,000 gallons or more
,
and if:
(1)
the fuel off-loaded at different locations is the same
product type (gasoline or diesel fuel);
(2)
the delivery is accomplished from the same cargo tank;
(3)
proper notations are made on the cargo manifest or customer
invoices, or delivery tickets are prepared and kept with the cargo manifest;
and
(4)
the off-loading occurs within a reasonable time
that
allows
[
(f)
Separate deliveries. Deliveries from more than one cargo
tank are presumed to be separate deliveries. This presumption may be overcome
if:
(1)
the seller is unable to make the requested delivery in
a single cargo tank;
(2)
the delivery of all the requested fuel was completed within
a reasonable time (usually within 24 hours);
(3)
the customer would have been able to accept the entire
amount requested at one time; and
(4)
the customer has previously requested deliveries of 5,000
or more gallons of the type of requested fuel, or the customer has changed
business operations and now requires deliveries of 5,000 or more gallons of
the type of requested fuel.
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005291
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
34 TAC §3.183
The Comptroller of Public Accounts proposes an amendment
to §3.183, concerning on- highway travel of farm machinery. The amendment
provides a tax exemption for fuel used by farm machinery traveling between
farms and ranches, regardless of the number of miles traveled.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
fiscal impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with additional information regarding
their tax responsibilities. This rule is adopted under the Tax Code, Title
2, and does not require a statement of fiscal implications for small businesses.
There is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711-3528.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §153.222.
§3.183.On-Highway Travel of Farm Machinery.
(a)
Owners or operators of multiple farms, ranches, or similar
tracts of land in the same vicinity may move farm tractors, combines, and
similar self-propelled farm machinery over the public highways [
(b)
Gasoline and diesel fuel used for travel on the highway
for any purpose other than for moving the machinery from one tract of land
to another to change base of operation shall be considered taxable.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005292
Martin Cherry
Deputy General Counsel for Tax Policy and Agent Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
34 TAC §3.185
The Comptroller of Public Accounts proposes an amendment
to §3.185, concerning diesel tax prepaid user permit. The 76th Legislature,
1999, in Senate Bill 1547, amended Tax Code, Chapter 153, to limit the diesel
tax prepaid user permit to users whose use of diesel fuel is predominately
for a nonhighway agricultural purpose. The amendment to this section adds
a new subsection defining agricultural nonhighway purpose.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
fiscal impact on the state or units of local government.
Mr. LeBas also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing taxpayers with a more efficient means of obtaining
tax information. This rule is adopted under the Tax Code, Title 2, and does
not require a statement of fiscal implications for small businesses. There
is no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711-3528.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §153.210.
§3.185.Diesel Tax Prepaid User Permit.
(a)
Those
[
(b)
To qualify for
[
(1)
use
at least
51% of all
[
(2)
not
[
(3)
have
[
(c)
An agricultural nonhighway
purpose means for the purpose of use in nonhighway equipment, such as a tractor
or combine, on a farm or ranch. A farm or ranch is one or more tracts of land
used, either in whole or in part, in the production of crops, livestock, and/or
other agricultural products held for sale in the regular course of business.
A feed lot, dairy farm, poultry farm, commercial orchard, commercial nursery,
or similar commercial agricultural operation is a farm or ranch. A home garden
or timber operation is not a farm or ranch.
(d)
[
(e)
[
Figure: 34 TAC §3.185
(e)
[
(f)
[
(1)
If the cost of the annual permit is greater than the amount
of tax due on the diesel fuel actually consumed during the permit year, a
nonrefundable credit equal to the difference may be claimed, provided the
required renewal date of the permit is October 1, 1995, or later.
(2)
The credit may only be applied against the cost of renewal
or purchase of a new diesel tax prepaid user permit for the following year,
and the credit is valid for one year beginning with the required renewal date
of the permit.
(3)
The odometer
of the vehicle for which a diesel tax
prepaid user permit is held
must be maintained in working order. If
not, a credit claim cannot be approved.
(g)
A claim for a nonrefundable credit must be filed
on a form that the comptroller furnishes.[
(1)
A distribution log must be submitted with
an
[
(A)
the date of each delivery of diesel fuel into the fuel
supply
tank
[
(B)
the number of gallons delivered;
(C)
the odometer reading of the motor vehicle at the time of
delivery; and
(D)
the state license
plate
number or [
(2)
Purchase invoices for diesel fuel delivered into the fuel
supply
tank of a motor vehicle for which a diesel tax prepaid user permit
is held,
[
(A)
the name of the seller;
(B)
the name of the purchaser;
(C)
the date of delivery;
(D)
the number of gallons delivered;
(E)
the odometer reading
of the motor vehicle at the time
of delivery
;
(F)
the state license
plate
number or [
(G)
the signature of the recipient.
(3)
Records pertaining to odometer repair or replacement.
[
A claim for nonrefundable
credit must be filed on a form furnished by the comptroller. The form for
the distribution log required by subsection (f)(1) of this section is an integral
part of the claim for credit.]
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on July 31, 2000.
TRD-200005293
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 10, 2000
For further information, please call: (512) 463-4062
the
] Tax Code, §153.001, shall
keep
the shipping document that relates to each receipt for distribution
of gasoline or diesel fuel, and shall also keep
records
that show
[
showing
] the number of gallons of:
,
]
that the
distributor or supplier
refined, compounded, or blended;
and
]
(E)
] all gasoline or diesel fuel
that the distributor or supplier
lost by fire
, theft,
or
[
other
] accident
;
[
.
]
showing
] the number of gallons of:
other
] accident.
issued covering
] taxable sales and deliveries in accordance
with the Tax Code, §153.309.
other
] accident.
showing
] the number of gallons of:
, or if no tax was paid, the basis for nonpayment of the motor
fuels tax
];
other
] accident.
bonded user or
] other user with nonhighway equipment
who files a claim for refund shall keep
the shipping document that relates
to each receipt of gasoline or diesel fuel, and shall also keep
records
that show
[
showing
] the number of gallons of
dyed diesel
fuel and the number of gallons of undyed diesel fuel that are in each of the
following categories
:
deliveries
] into the fuel supply tanks of motor vehicles;
other
] accident.
(8)
Additional records must be kept to substantiate any claimed deductions or
exclusions authorized by law.
] When records regarding the amount and
applicability of any deductions or exclusions from the motor fuels tax are
insufficient, the comptroller may estimate deductions or exclusions based
on any records available or may disallow all deductions and exclusions. No
exclusions for loss by fire, accident, or theft will be allowed unless accompanied
by fire department, environmental regulatory agency, or police department
reports
that verify
[
verifying
] the fire, accident, or
theft.
to do so
] by this section [
fails
] to keep accurate records of receipts
and purchases of gasoline or diesel fuel,
fails to keep those records
, the comptroller may estimate the tax liability based on any information
available including, but not limited to,
the
records of
the
person's
[
its
] suppliers or distributors.
to do so
] by this section [
fails
] to keep accurate records of sales,
distributions, or uses of gasoline or diesel fuel,
fails to keep those
records
, the comptroller may estimate the tax liability of that person,
if any, based on any information available including, but not limited to,
the
records of
the person's
[
its
] purchasers or
distributees.
by the comptroller
] to a person
if the person fails
[
for failing
] to keep the records required
by this section.
required to
] hold a permit
or registration
under [
the
] Tax Code, Chapter 153, to furnish information
that the comptroller
needs
to:
applying
] for a motor fuels permit
, uses a signed statement to purchase
tax-free diesel fuel, or transports motor fuel in Texas by truck as a common
or contract carrier,
or any person
who is
required to file
a return;
operated by
] the public school district
operates
; or
owned and/or operated by
]
a
person
under
[
performing a
] contract
with
[
between
] the public school district
own and/or operates
[
and
the owner and/or operator
] to provide transportation services for the
public school district
and uses
[
when used
] in performance
of the contract.
the
] taxes paid on gasoline or diesel fuel used off the highway[
,
] for certain resale, for export from Texas, for loss caused by fire,
theft
,
or [
other
] accident, and
for the provision
of
[
to provide
] transportation services to public school
districts.
following
]:
other
] accident; or
following
] the overpayment of tax for motor
fuel acquired prior to October 1, 1997, when the overpayment is the result
of:
making
]
multiple payments of the tax directly to the comptroller on the same motor
fuel
,
or
pays
[
paying
] tax on motor fuel
that did not exist (e.g., a taxpayer
reports and pays
[
reported
and paid
] the tax on 10,000 gallons of fuel in a particular reporting
period. The taxpayer later
files
[
filed
] an amended
report for the same period
,
or a report for another period
,
and
reports and pays
[
reported and paid
] tax
again on the same fuel. Essentially, the taxpayer paid the tax on 20,000 gallons
when
[
where
] only 10,000 gallons existed.); or
following
] the due date of the report on which
an overpayment of tax
was made
[
occurred
] for motor
fuel acquired on or after October 1, 1997, by a permitted distributor, supplier,
dyed diesel fuel bonded user,
or
agricultural
bonded user
who
[
that
] determines
that
taxes were erroneously
reported or that
more taxes were
paid [
more taxes
] than
were due [
this state
] because of a mistake of fact or law. The
distributor, supplier,
dyed diesel fuel bonded user
or
agricultural
bonded user must establish the credit by filing an amended tax report
for the period in which the error [
has
] occurred and tax payment
made to the comptroller.
Each type of claim for refund must be filed on a form furnished
by the comptroller and documentation must be maintained to fully substantiate
the claim, including identification of each vehicle or type of equipment in
which the fuel was used.
] For refund purposes, the original invoice
may be a copy of the original impression if the copy has been stamped "Customer
Original Invoice," "Original for Tax Purposes," or similar wording. If a copy
is so stamped, the original and all other copies must then be stamped "Not
Good for Tax Purposes" or similar wording. Invoices of original impression
submitted in support of refund claims must be without the above
wording
stamped or imprinted [
wording
].
Refund
[
Categories of refund
] claims
must further comply with the following
requirements
[
are
]:
exports
]
from Texas by non-permitted purchaser. A claim for refund can be filed only
on gasoline or diesel fuel exported in quantities of 100 gallons or more.
Invoices
that reflect
[
reflecting
] that the tax was
assessed
,
and documentation that the fuel was exported
,
must be maintained. Proof of export must be one of the following:
certified by United States Customs officials
]
if the fuel was exported to a foreign country;
proof of export certified by port of entry official
of the state of importation if ports of entry are maintained
];
proof from the taxing officials
of the state into which the fuel was imported showing that the fuel has been
accounted for by the exporter on that state's tax reports
];
the gallons have been accounted for to
] the state into which the
gasoline or diesel fuel was imported; or
listing
] the consignor and consignee, the points
of origin and destination, the number of gallons shipped or transported, the
date of export, and the kind of fuel exported;
sales by dealers and jobbers to the federal government
]. For the purposes of this section, the federal government
is
[
means
] any department, board, bureau, agency, corporation,
or commission
that the United States government has created or wholly
owns
[
created or wholly owned by the United States government
].
Gasoline and diesel fuel may be sold tax-free to the federal government for
its exclusive use. Evidence that sales were made to the federal government
must be maintained and [
must
] consist of:
form
] 1094; or
and including
] the license
plate
number or official vehicle designation
,
if fuel is delivered into
the fuel supply tank of a motor vehicle; or
supported by
] sales invoices
or purchase vouchers under [
the provisions of
] the contract
support
;
other
] accident.
A tax refund may be claimed for a loss
of 100 gallons or more that fire, theft, or accident has caused. The claimant
must maintain records of the incident that establishes that the exact quantity
of fuel that has been claimed as lost was actually lost, and that the loss
resulted from that incident
[
A loss of 100 gallons or more for
which tax refund is claimed must be caused either by fire, theft or other
accident. The claimant must maintain a complete record documenting the incident
which occurred to establish that the exact quantity of fuel claimed as lost
was actually lost as a result of that incident
]. The time limitation
prescribed in subsection (c)(1) of this section is determined by the date
of the first incident of
a multiple incident loss that totals
[
multiple incident loss totaling
] 100 gallons or more. A claim for refund
for loss by fire, theft
,
or [
other
] accident shall be
accompanied by fire department, police department, or regulatory agency reports
as appropriate.
paying
] for the fuel), the following documentation shall
be maintained:
, prepared and signed
by the employee(s) witnessing the event
]. The report must include the
date and time of occurrence, type of fuel, number of gallons, outlet location,
and
,
if the theft is reported to a police department, the police
case number [
assigned
].
required
proof includes
]:
set out
] the extent of the leak, the date of the examination, and the
person's name and title; and
are required
to
] take inventory on the first of each month
and promptly correct
the inventory for any loss that has occurred in the preceding month
[
so an accident should be discovered no later than at the inventory of
the succeeding month's business, and corrected promptly thereafter
].
If inventories have not been accurately or timely measured,
or
[
and
] if complete records have not been kept of all withdrawals
for sale or use as required by law, a refund claim cannot be honored for payment;
claim for refund
]
Refund claim for
[
on
] gasoline or diesel fuel used off highway. A claim for refund
on fuel used solely for off-highway purposes must list each off-highway vehicle
or piece of equipment and the total number of gallons [
which have been
] used. Documentation
that shows
[
showing
] that
the state tax was assessed and a schedule
that lists
[
listing
] the number of gallons of
gasoline, dyed diesel fuel, and undyed
diesel
fuel used in both on- and off-highway vehicles and equipment
must be maintained
.
[
;
]
claim for refund
]
Refund claim for
on gasoline or diesel fuel used by
a
[
the
] lessor of
off-highway equipment. The lessor of off-highway equipment
who claims
[
claiming
] a refund of state fuel tax must maintain documentation
that shows
[
showing
] that the state tax was assessed and
paid, a list of each piece of off-highway equipment, and a schedule
of
[
listing
] the number of gallons of
gasoline, dyed
diesel fuel, and undyed diesel
fuel used in both
on-highway
[
on-
] and off-highway vehicles and equipment. A lessor
who
claims
[
claiming
] a refund of state fuel tax may include
a separate refueling, fuel reimbursement, or fuel service charge on the invoice
,if the invoice contains a statement
[
if there is a statement on
the invoice
] that the fuel charge does not include state motor fuel
taxes.
showing
] the
date and miles traveled during each highway trip must be maintained.
the
] state tax to their
suppliers, or dealers
who have made tax included purchases from jobbers,
[
supplier
]
and thereafter made [
a
] tax-free
sales
[
sale
]
on which [
a
] refund
claims are
[
claim is
]
filed must maintain copies of invoices issued on each tax-free sale.
The invoices must have the names and addresses of the dealers stamped or preprinted
on the invoices and must also include
[
The invoices must have the
name and address of the dealer stamped or preprinted on the invoice, and be
completed including
]:
or
] off-highway equipment
, or nonhighway farm machinery
that has traveled between multiple farms or ranches as allowed in §3.183
of this title (relating to On- Highway Travel of Farm Machinery)
);
;
]
filing
] a refund claim for gasoline used in the
operation of power take-off or auxiliary power units must use one of the following
methods in
determination of
[
determining
] the amount
of gasoline used:
determining
] fuel usage. A person
who files
[
filing
] a refund
claim for gasoline used to propel motor vehicles with approved measuring or
metering devices
that
[
which
] measure or meter the fuel
used in stationary operations must maintain records on each vehicle so equipped
,
and the records must reflect:
using
] the fuel supply tank of the motor vehicle may claim refund on 30%
of the total gasoline used in this state by each vehicle. Records
that
reflect the following information
must be maintained [
reflecting
]:
the miles traveled by each vehicle
as recorded by any type of odometer
];
not specifically
covered by this section
] to determine the amount of gasoline used in
power take-off operations or auxiliary power units may be submitted to the
comptroller for approval;
using
] diesel fuel in motor vehicles
that are
equipped with
power take-off or auxiliary power units
that are
mounted on the
vehicle and
use
[
using
] the fuel supply tank of the
vehicle may claim a tax credit for the fuel used in power take-off operations
or by the auxiliary power unit.
Dyed diesel fuel bonded users and other
end users
[
Users
] who are required to buy tax- paid diesel
fuel for use in motor vehicles
that are
equipped with a power take-off
or auxiliary power unit
that is
mounted on the vehicle may claim
tax refund for fuel used in power take-off operations or by the auxiliary
power unit. A person
who files
[
filing
] a refund claim
or tax credit for diesel fuel
that is
used in the operation of
power take-off or auxiliary power units must use one of the following methods
to determine
[
in determining
] the amount of diesel fuel used:
determining
] fuel usage. A person
who files
[
filing
] a refund
claim for diesel fuel
that is
used to propel motor vehicles with
approved measuring or metering devices
that
[
which
]
measure or meter the fuel used in stationary operations must maintain records
on each vehicle so equipped
,
and the records must reflect:
driven
] as [
shown by
] any type of odometer
has recorded
;
the gallons used as recorded by the meter
or other measuring device
];
using
] the fuel supply tank of the motor vehicle
may claim refund on 30% of the total diesel fuel used in this state by each
vehicle. Records
that reflect the following information
must be
maintained [
reflecting
]:
the miles traveled by each vehicle
as recorded by any type of odometer
];
as recorded by the odometer
or hubmeter
] and subtracting that amount from the total fuel delivered
into the motor vehicle fuel supply tanks. The remainder will be considered
nontaxable
,
and a tax credit or tax refund may be claimed on that
quantity of fuel.
operated
by
] a spring-activated air release parking brake
operates, and
that
switches
[
will switch
] from one tank
that is
designated for highway use to another tank
that is not
so
designated [
not for highway use
] when the vehicle is stationary.
The highway tank and the
not-for-highway tank
[
not-for-highway-tank
] may not be connected by crossover line or equalizer line of any kind.
The tax paid on the fuel delivered to the tank designated
not-for-highway
use
[
not-for-highway-use
] may be taken as a tax credit or
claimed as a tax refund. All fuel delivered into the fuel supply tanks of
a vehicle
that is
equipped with an automatic switching device must
be invoiced as taxable. Separate invoices must be issued for deliveries of
fuel into each tank.
A notation that indicates that fuel was delivered
into the tank designated not- for-highway use must be made on invoices
[
A notation must be made on invoices indicating that fuel was delivered
into the tank designated not-for-highway-use
];
using
] one of the previously mentioned methods, the owner or operator
of a motor vehicle
that is
equipped with a power take-off or auxiliary
power unit
that is
mounted on the vehicle may claim a credit or
refund of the tax paid on 5.0% of the total taxable diesel fuel used in this
state by each vehicle so equipped;
agency claim for refund
] on tax-paid
purchases
[
purchase
]. A federal government agency may file a claim for refund on
state taxes paid on gasoline and diesel fuel
that such agency has used
exclusively. Records that the agency maintains must include the following
information
[
used exclusively by that agency. Records maintained
by the agency must include
]:
original purchase invoice(s) showing that the
state tax was assessed and supported by a United States tax exemption certificate--Standard
Form 1094
]; or
showing
] that the state tax was assessed and
is
stamped with
the imprint of a United States national credit card--Standard Form 149, issued
to the agency
that purchased
[
purchasing
] the fuel;
in this state
]
for its exclusive use, or to a commercial transportation company that provides
public school transportation services to a
Texas
public school
district [
in this state
] and
that
[
used by
]
the company
uses
exclusively to provide those services. The seller
of gasoline or diesel fuel on which the tax has been paid may file for refund
of the tax on sales to public school districts for the district's exclusive
use
,
and on sales to commercial transportation companies
that provide
[
providing
] public school transportation services
to a public school district exclusively. Sellers
who file
[
filing
] for refund must maintain copies of invoices
that have been
issued on each such tax-free sale. The invoice(s) must have the name
and address of the seller stamped or preprinted on the invoice
,
and include:
public school districts' claim for refund
] on tax- paid purchases. A
Texas
public school district may file a claim for refund of state taxes
paid on gasoline and diesel fuel
that the district has used exclusively.
Records that the district maintains must include original invoices that show
[
used exclusively by the district. Records maintained by the district
must include original invoices showing
] that the tax was assessed;
commercial transportation companies' claim for refund
]
on tax-paid purchases. A commercial transportation company may file a claim
for refund of state taxes paid on gasoline and diesel fuel
that has been
used to provide public school transportation services exclusively for
a
Texas
public school district. Records that the company maintains
must include original invoices that show that the state tax was assessed [
Records maintained by the company must include original invoices showing that
the state tax was assessed
].
and
]shall accompany
the cargo until
the motor fuel
[
it
] is resold or removed
from the cargo tank
,
and shall be retained for four years for audit
purposes.
point
] cargo
was
loaded;
and
]
(13)
] the amount of delivery fee
assessed under [
the
]Water Code, §27.3574
; and
[
.
]
is transporting motor fuel which
requires waybills pursuant to the regulations of the Texas Railroad Commission
or a bill of lading pursuant to the regulation of the United States Department
of Transportation, these documents may be used in lieu of the manifest prescribed
in this section if the waybill or bill of lading lists the number of gross
gallons, the temperature adjusted gallons, or temperature of motor fuel in
the load, if subject to §3.190 of this title (relating to Temperature
Adjustment Conversion Table) and the amount of delivery fee assessed under
the Water Code, §26.3574.
]
manifest
]. One copy of the transporting document shall be delivered
to the purchaser at the time of fuel delivery,
and the seller shall retain
one copy. If a common carrier or contract carrier delivers the fuel, the carrier
must also retain one copy.
[
one copy retained by the seller, and
if delivered by common or contract carrier, the carrier must retain one copy.
]
issued covering
] the fuel or blend material loaded at each location
must be issued
.
shall be prepared
indicating
] the location and amount of motor fuel
that
[
which
] has been off-loaded at each place
shall be prepared
.
If invoices are used instead of notations on the manifest, the invoices must
be attached or cross referenced to the manifest for record purposes. The cargo
manifest or a copy of the customer invoice shall be retained with the transporting
vehicle until the motor fuel is removed from the cargo tank.
purchased
] on a signed statement [
by an end user
] and
transports in the user's
[
transported
in his
] own cargo tank.
the
] Water
Code, §26.3574, is not shown on the cargo manifest, it must be shown
on the invoice
that covers
[
covering
] the delivery
,
and
be
cross referenced to the manifest for record purposes.
allowing
] for transit from one location to another.
for up
to and including 10 miles
] for the purpose of transferring the base
of operation of the machinery. [
Gasoline and diesel fuel used for travel
on the highway by such machinery in excess of 10 miles during one trip is
taxable.
]
Many people
] who qualify for
an agricultural
[
a
] bonded user permit
may
[
can
] obtain a diesel tax prepaid user permit instead
, if they satisfy
the requirements for a diesel tax prepaid user permit
.
These qualifications must
be met to obtain
] a diesel tax prepaid user permit
, an applicant
must
:
half
] the diesel fuel purchased
by the applicant for agricultural nonhighway
[
must be used for non-highway
] purposes;
applicants must
] own or operate
diesel-powered passenger cars or light trucks
that are not within
[
only in
] the weight classes listed in subsection
(e)
[
(d)
] of this section; and
applicants must have their own
]
bulk diesel storage tank(s)
used only by the applicant
.
(c)
] An application for a diesel
tax prepaid user permit must be made to the comptroller for each vehicle.
Permits must be renewed every 12 months.
(d)
]
The cost of the permit
shall be determined according to the following schedule:
[
The following
schedule determines permit cost.
]
(d)
]
(e)
] Following are the requirements
for a nonrefundable credit.
(f)
] The following records
are required for a nonrefundable credit.
a renewal
] application
for renewal of a diesel tax prepaid user
permit
. The distribution log must reflect the following information:
tanks
] of the motor vehicle
for which
the permit is held
;
motor
] vehicle identification number
of the motor vehicle
.
tanks
] from other than one's own storage
,
must contain:
motor
] vehicle identification number
of the motor vehicle
; and
(g)