34 Tex. Admin. Code § 3.433 - Incidental Highway Travel
(a) Definition.
"Incidental travel" on the public highway means those infrequent and
unscheduled trips that are insignificant to the total operation of the motor
vehicle, and only for the purpose of transferring the base of operation or to
travel to and from required maintenance and repairs.
(b) Requirements of dyed diesel fuel bonded
user. Licensed dyed diesel fuel bonded users are required to remit the tax due
on dyed diesel fuel used for incidental travel of motor vehicles at a rate of
1/4 gallon per mile traveled on the public highway.
(c) Requirements of person claiming refund. A
person who operates a motor vehicle exclusively off the public highways except
for incidental travel may claim a refund provided by §
3.432 of this title (relating to
Refunds On Gasoline, Diesel Fuel, Compressed Natural Gas, and Liquefied Natural
Gas Taxes), but not for that portion of fuel used in motor vehicles for
incidental travel. Tax is due on gasoline, diesel fuel, compressed natural gas,
and liquefied natural gas used for incidental travel of motor vehicles at a
rate of 1/4 gallon per mile traveled on the public highway.
(d) Records. Dyed diesel fuel bonded users
and persons requesting refund shall maintain a record showing the date and
miles traveled on each on-highway trip in addition to the other records
required by §
3.430 of this title (relating to
Records Required, Information Required).
Notes
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