34 Tex. Admin. Code § 3.430 - Records Required, Information Required
(a) Records Required.
(1) A supplier and permissive supplier, as
those terms are defined in Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution of gasoline
or diesel fuel and shall keep records that show:
(A) the number of gallons of all gasoline or
diesel fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or
diesel fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or
diesel fuel purchased or received, showing the name of the seller and the date
of each purchase or receipt;
(D)
the number of gallons of all gasoline or diesel fuel sold, distributed, or
used, showing the name of the purchaser and the date of the sale, distribution,
or use;
(E) the number of gallons
of all gasoline or diesel fuel lost by fire, theft, or accident; and
(F) an itemized statement showing by load the
number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
month for export and the location of the loading;
(ii) exported from this state by destination
state or country; and
(iii)
imported during the preceding calendar month by state or country of
origin.
(2) A
supplier or permissive supplier when acting as a distributor, importer,
exporter, blender, aviation fuel dealer, or motor fuel transporter is subject
to the record keeping requirements of that license.
(3) A distributor of gasoline or diesel fuel,
as that term is defined in Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution of gasoline
or diesel fuel and shall keep records that show:
(A) the number of gallons of all gasoline or
diesel fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or
diesel fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or
diesel fuel purchased or received, showing the name of the seller and the date
of each purchase or receipt;
(D)
the number of gallons of all gasoline or diesel fuel sold, distributed, or
used, showing the name of the purchaser and the date of the sale, distribution,
or use;
(E) the number of gallons
of all gasoline or diesel fuel lost by fire, theft, or accident;
(F) an itemized statement showing by load the
number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
month for export and the location of the loading;
(ii) exported from this state by destination
state or country; and
(iii)
imported during the preceding calendar month by state or country of origin;
and
(G) proof of payment
of tax to the destination state in a form acceptable to the comptroller for
gasoline or diesel fuel exported from this state under Tax Code, §
162.204(a)(4)(A).
(4) A distributor, when acting as
an importer, exporter, blender, aviation fuel dealer, or motor fuel
transporter, is subject to the record keeping requirements of that
license.
(5) An importer, as that
term is defined in Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution of gasoline
or diesel fuel and shall keep records that show:
(A) the number of gallons of all gasoline or
diesel fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or
diesel fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or
diesel fuel purchased or received, showing the name of the seller and the date
of each purchase or receipt;
(D)
the number of gallons of all gasoline or diesel fuel sold, distributed, or
used, showing the name of the purchaser and the date of the sale, distribution,
or use;
(E) the number of gallons
of all gasoline or diesel fuel lost by fire, theft, or accident; and
(F) an itemized statement showing by load the
number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
month for export and the location of the loading;
(ii) exported from this state by destination
state or country; and
(iii)
imported during the preceding calendar month by state or country of
origin.
(6)
An importer, when acting as an exporter or blender, is subject to the record
keeping requirements of that license.
(7) An exporter, as that term is defined in
Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution and shall
keep records that show:
(A) the number of
gallons of all gasoline or diesel fuel inventories on hand at the first of each
month;
(B) the number of gallons of
all gasoline or diesel fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or
diesel fuel purchased or received, showing the name of the seller and the date
of each purchase or receipt;
(D)
the number of gallons of all gasoline or diesel fuel sold, distributed, or
used, showing the name of the purchaser and the date of the sale or
use;
(E) the number of gallons of
all gasoline or diesel fuel lost by fire, theft, or accident;
(F) an itemized statement showing by load the
number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
month for export and the location of the loading; and
(ii) exported from this state by destination
state or country; and
(G) proof of payment of tax to the
destination state or proof that the transaction was exempt in the destination
state, in a form acceptable to the comptroller if an exemption under Tax Code,
§
162.104(a)(4)(B)
and §
162.204(a)(4)(B)
is claimed.
(8) A
blender, as that term is defined in Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution and shall
keep records that show the number of gallons of:
(A) all gasoline or diesel fuel inventories
on hand at the first of each month;
(B) all gasoline or diesel fuel refined,
compounded, or blended;
(C) all
blending agents blended with gasoline or diesel fuel;
(D) all gasoline or diesel fuel purchased or
received, showing the name of the seller and the date of each purchase or
receipt;
(E) the number of gallons
of all gasoline or diesel fuel sold, distributed, or used, showing the name of
the purchaser and the date of the sale or use; and
(F) the number of gallons of all gasoline or
diesel fuel lost by fire, theft, or accident.
(9) A terminal operator, as that term is
defined in Tax Code, §
162.001, shall keep
records that show:
(A) the number of gallons
of all gasoline or diesel fuel inventories on hand at the first of each month,
including the name and license number of each owner and the amount of gasoline
or diesel fuel held for each owner;
(B) the number of gallons of all gasoline or
diesel fuel received, showing the name of the seller and the date of each
purchase or receipt;
(C) the number
of gallons of all gasoline or diesel fuel sold, distributed, or used, showing
the name of the purchaser and the date of the sale, distribution, or
use;
(D) the number of gallons of
all gasoline or diesel fuel lost by fire, theft, or accident; and
(E) the number of gallons on an itemized
statement showing by load the number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
month for export and the location of the loading;
(ii) exported from this state by destination
state or country; and
(iii)
imported during the preceding calendar month by state or country of
origin.
(10)
A dealer, as that term is defined in Tax Code, §
162.001, shall keep
the shipping documents that relate to each receipt for distribution and shall
keep records that show the number of gallons of:
(A) gasoline or diesel fuel inventories on
hand at the first of each month;
(B) all gasoline or diesel fuel purchased or
received, showing the name of the seller and the date of each purchase or
receipt;
(C) all gasoline or diesel
fuel sold or used, showing the date of the sale or use; and
(D) all gasoline or diesel fuel lost by fire,
theft, or accident.
(11)
An interstate trucker, as that term is defined in Tax Code, §
162.001, shall keep
records on an individual-vehicle basis of:
(A) the total miles traveled, evidenced by
odometer or hubodometer readings, everywhere by all vehicles traveling to or
from this state, and the total miles traveled, evidenced by odometer or
hubodometer readings, in this state, including for each individual vehicle:
(i) date of each trip (starting and
ending);
(ii) trip origin and
destination;
(iii) beginning and
ending odometer or hubodometer reading of each trip;
(iv) odometer or hubodometer reading entering
Texas, and odometer or hubodometer reading leaving Texas; and
(v) power unit number or vehicle
identification number or license plate number;
(B) the total quantity purchased and
delivered at retail of gasoline, diesel fuel, compressed natural gas, or
liquefied natural gas everywhere by all vehicles traveling to or from this
state, and the total quantity of gasoline, diesel fuel, compressed natural gas,
or liquefied natural gas purchased and delivered into the fuel supply tanks of
motor vehicles in this state, including for each individual vehicle:
(i) date of purchase;
(ii) name and address of seller;
(iii) number of gallons or liters
purchased;
(iv) type of fuel
purchased;
(v) price per gallon or
liter; and
(vi) unit number of the
vehicle into which the fuel was placed;
(C) in the case of an interstate trucker that
uses a distribution log to record removals from the person's own bulk storage
into a motor vehicle, the person's stamped or preprinted name and address, and
for each individual delivery:
(i) date of
delivery;
(ii) number of gallons or
liters of gasoline or diesel fuel delivered;
(iii) diesel gallon equivalent or gasoline
gallon equivalent of compressed natural gas or liquefied natural gas
delivered;
(iv) license plate or
vehicle identification number or power unit number;
(v) odometer or hubodometer reading;
and
(vi) signature of the
user;
(D) in the case of
an interstate trucker that maintains bulk fuel storage, the number of gallons
of gasoline or diesel fuel beginning and ending inventories, all invoices of
bulk purchases, and records to substantiate all fuel withdrawals from storage;
and
(E) in the case of an
interstate trucker who delivers compressed natural gas or liquefied natural gas
into the fuel supply tank of a motor vehicle, must hold a compressed natural
gas and liquefied natural gas dealer license and is subject to the record
keeping requirements pursuant to paragraph (17) of this subsection.
(12) An aviation fuel dealer, as
that term is defined in Tax Code, §
162.001, shall keep
the shipping document that relates to each receipt for distribution and shall
keep records that show:
(A) the number of
gallons of all gasoline or diesel fuel inventories on hand at the first of each
month;
(B) the number of gallons of
all gasoline or diesel fuel purchased or received, showing the name of the
seller and the date of each purchase or receipt;
(C) the number of gallons of all gasoline or
diesel fuel lost by fire, theft, or accident; and
(D) the number of gallons of all gasoline or
diesel fuel sold or used in aircraft or aircraft servicing equipment, including
for each individual aircraft or aircraft equipment:
(i) the name of the purchaser or user of
gasoline or diesel fuel;
(ii) the
date of the sale or use of gasoline or diesel fuel; and
(iii) the registration or "N" number of the
airplane or a description or number of the aircraft or a description or number
of the aircraft servicing equipment in which gasoline or diesel fuel is
used.
(13) An
aviation fuel dealer who delivers compressed natural gas or liquefied natural
gas must hold a compressed natural gas and liquefied natural gas dealer license
and is subject to the record keeping requirements pursuant to paragraph (17) of
this subsection.
(14) A dyed diesel
fuel bonded user, as that term is defined in Tax Code, §
162.001, shall keep a
record showing the number of gallons of:
(A)
dyed and undyed diesel fuel inventories on hand at the first of each
month;
(B) dyed and undyed diesel
fuel purchased or received, showing the name of the seller and the date of each
purchase or receipt;
(C) dyed and
undyed diesel fuel delivered into the fuel supply tanks of motor
vehicles;
(D) dyed and undyed
diesel fuel used in off-highway equipment or for other nonhighway purposes and
described in Tax Code, §
162.229(c);
and
(E) dyed and undyed diesel fuel
lost by fire, theft, or accident.
(15) To satisfy the record keeping
requirements described in paragraph (14) of this subsection, a dyed diesel fuel
bonded user who owns or operates an oil or gas well drilling rig that satisfies
the requirements of subparagraph (B) of this paragraph may keep purchase and
delivery records and supply tank inventory records that document the amount of
dyed diesel fuel used by the drilling rig.
(A)
The owner, operator, or contractor of the oil or gas well drilling rig may use
this method if:
(i) one or more stationary
engines are component parts of the drilling rig;
(ii) each stationary engine is connected
directly to a bulk fuel storage tank by way of a fuel supply line;
and
(iii) the bulk fuel storage
tank is locked or otherwise secured so that dyed diesel can only be withdrawn
from the bulk fuel storage tank:
(I) through
the fuel supply lines to the stationary engines;
(II) to move the bulk fuel storage tank to
another location, or;
(III) for
emergencies such as a fire or leaking tank.
(B) The drilling rig includes engines
required to power equipment that is a component part of the oil or gas drilling
rig. These component parts are the rotary table, drawworks, shakers, mud pumps,
dog house, and derrick lighting, whether referred to with these common industry
names or an alternative name for these parts. A drilling rig or component part
does not include auxiliary off-highway equipment used at the well site,
including, but not limited to, a backhoe, a tractor, a forklift, a front-end
loader, a bulldozer, a bobcat, a portable lighting unit, an all-terrain
vehicle, or a generator used to power an off-site office, bunkhouse, or a guard
shack.
(16) A motor fuel
transporter, as that term is defined in Tax Code, §
162.001, shall keep a
complete and separate record of each intrastate and interstate transportation
of gasoline or diesel fuel, showing:
(A) the
date of transportation;
(B) the
name of the consignor and consignee;
(C) the means of transportation;
(D) the quantity and kind of gasoline or
diesel fuel transported;
(E) the
points of origin and destination;
(F) the import verification number if that
number is required by §
3.441
of this title (relating to Documentation of Imports and Exports, Import
Verification Numbers, Export Sales, and Diversion Numbers); and
(G) full data concerning the diversion of
shipments, including the number of gallons diverted from interstate to
intrastate and intrastate to interstate commerce, and the diversion number if
that number is required by §
3.441
of this title.
(17) A
person who holds a compressed natural gas and liquefied natural gas dealer's
license, as that term is defined in Tax Code, §
162.357, shall
keep records that show:
(A) all compressed
natural gas and liquefied natural gas inventories on hand at the first of each
month;
(B) the amount of natural
gas compressed and liquefied by the dealer;
(C) all compressed natural gas and liquefied
natural gas purchased or received, showing the name of the seller and the date
of each purchase or receipt;
(D)
the number of taxable diesel gallon equivalents or gasoline gallon equivalents
delivered into the fuel supply tank of motor vehicles, showing the date of the
delivery;
(E) the number of diesel
gallon equivalents or gasoline gallon equivalents delivered into the fuel
supply tank of motor vehicles or other equipment exempt from tax under Tax
Code, §
162.356, including:
(i) the name of the owner or operator of the
motor vehicle;
(ii) the type or
description of the equipment; and
(iii) date of delivery;
(F) all compressed natural gas or liquefied
natural gas lost by fire, theft, or accident; and
(G) in the case of a dealer located on an
Indian reservation recognized by the federal government of the United States,
the number of diesel gallon equivalents or gasoline gallon equivalents
delivered tax-free into the fuel supply tank of motor vehicles operated by an
exempt tribal entity or tribal member. The dealer must maintain a copy of the
invoice showing:
(i) the name of the
purchaser;
(ii) the date of the
sale;
(iii) the number of gallons
sold;
(iv) the type of fuel sold;
and
(v) a written statement that no
state tax was collected or that it was a tax-free sale.
(18) A metropolitan rapid transit
authority created under Transportation Code, Chapter 451, or a regional
transportation authority created under Transportation Code, Chapter 452, that
operates a refueling facility accessible only by vehicles used to provide
transportation services and that elects to prepay the tax on compressed natural
gas and liquefied natural gas used by those transit vehicles shall keep records
that show:
(A) all compressed natural gas and
liquefied natural gas inventories on hand at the first of each month;
(B) the amount of natural gas compressed and
liquefied by the authority;
(C) all
compressed natural gas and liquefied natural gas purchased or received, showing
the name of the seller and the date of each purchase or receipt;
(D) the number of diesel gallon equivalents
or gasoline gallon equivalents delivered into the fuel supply tank of vehicles
;
(E) the number of diesel gallon
equivalents or gasoline gallon equivalents delivered into the fuel supply tank
of other equipment exempt from tax under Tax Code, §
162.356, including:
(i) the type or description of the equipment;
and
(ii) date of delivery;
and
(F) all compressed
natural gas or liquefied natural gas lost by fire, theft, or
accident.
(19) A
metropolitan rapid transit authority created under Transportation Code, Chapter
451, or a regional transportation authority created under Transportation Code,
Chapter 452, that delivers compressed natural gas or liquefied natural gas into
the fuel supply tank of a non-transit vehicle or a motor vehicle not operated
by the metropolitan rapid transit authority or regional transportation
authority must hold a compressed natural gas and liquefied natural gas dealer
license and is subject to the record keeping requirements of that
license.
(20) A person who does not
hold a license under Tax Code, Chapter 162, who files a claim for refund of
gasoline, diesel fuel, compressed natural gas, or liquefied natural gas taxes
shall keep the shipping document that relates to each receipt of gasoline,
diesel fuel, compressed natural gas, or liquefied natural gas, the original
invoice issued by the seller, and the appropriate records described in this
section to support gallons of gasoline, diesel fuel, compressed natural gas, or
liquefied natural gas removed from the person's own bulk storage, and for each
individual delivery:
(A) the date of
delivery;
(B) the number of gallons
of gasoline or diesel fuel delivered or the diesel gallon equivalents or
gasoline gallon equivalents delivered;
(C) the signature of user; and
(D) the type or description of off-highway
equipment into which the gasoline or diesel fuel was delivered or the type of
motor vehicle identified by state highway license plate number, vehicle
identification number, or unit number assigned to the motor vehicle and
odometer or hubmeter reading.
(b) The comptroller may require selective
schedules from a supplier, permissive supplier, distributor, importer,
exporter, blender, terminal operator, motor fuel transporter, dealer, aviation
fuel dealer, dyed diesel fuel bonded user, and interstate trucker for any
purchase, sale, or delivery of gasoline or diesel fuel if the schedules are
consistent with the requirements of Tax Code, Chapter 162.
(c) The records required by this section must
be kept for at least four years and must be open to inspection at all times by
the comptroller and the attorney general.
(d) A person who claims a deduction or
exclusion authorized by law must keep records that substantiate the claim. 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 the fire, accident, or
theft.
(e) Failure to keep adequate
records. If any person who is required by this section to keep accurate records
of receipts, purchases, sales, distributions, or uses of gasoline or diesel
fuel, fails to keep those records, the comptroller may estimate the tax
liability based on any information available.
(f) The comptroller may suspend any permit or
license the comptroller has issued to a person if the person fails to keep the
records required by this section.
(g) Records may be written, kept on
microfilm, stored on data processing equipment, or may be in any form that the
comptroller can readily examine.
(h) Information required.
(1) The comptroller may require any person
who must hold a license or registration under Tax Code, Chapter 162, to furnish
information that the comptroller needs to:
(A)
identify any person who applies for a motor fuels license, uses a signed
statement to purchase tax-free dyed diesel fuel, or transports motor fuel in
Texas by truck, railcar, or vessel, or any person who is required to file a
return;
(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 driver's license numbers;
(H) names of gasoline and diesel fuel
suppliers or distributors with whom the person will transact business;
and
(I) names and last known
addresses of former owners of the business.
Notes
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No prior version found.