Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3007 – Gasoline Tax

A $0.20 per gallon tax on net gallons of gasoline removed from the terminal rack. Qualified transit companies can receive a rebate effectively lowering the rate to $0.19 per gallon.

For timely payment, suppliers may take a credit equal to 2% of the amount of tax owed. Distributors and importers, 1.75%.

Certain entities may obtain refunds of the gasoline tax such as sellers to the United States Government, Texas public school districts, certain exporters, interstate truckers and transit authorities.

The following entities are required to obtain a gasoline tax license:

• supplier
• distributor
• terminal operator
• exporter
• importer
• blender
• motor fuel transporter
• aviation fuel dealer
• interstate trucker

In addition to other penalties, a person failing to report subsequent sales of tax-free motor fuel purchase for export is subject to a penalty of $200 per sale. Failure to pay motor fuel tax under Tax Code 162.101(e-1) or 162.201(e-2) requires a penalty equal to the greater of $2,000 or five time the amount of tax due.

Suppliers, permissive suppliers, distributors, importers, exporters, and blenders - monthly: 25th day of the month following the end of the calendar month.

Interstate truckers (except IFTA licensed), quarterly: 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25.

International Fuel Tax Agreement (IFTA) licensees - quarterly: last day of the month following the end of the calendar quarter.

Allocation of amount above the $7.3 million added by H.B. 872, 67th Leg. R.S.

Amended by H.B. 697, 67th Leg. R.S.

Previously deposited to the Highway Motor Fuel Tax Fund Account (0060). Effective 9-1-84, S.B. 27, 68th Leg., 2nd C.S. abolished the account and redirected receipts to the General Revenue Fund (0001). 

Amended by H.B. 1356, 71st Leg., R.S.

Amended by S.B. 3, 72nd Leg. 1st C.S.

H.B. 122, 68th Leg., 2nd C.S increase tax from $0.5 to $0.10. H.B. 79, 69th Leg., 3rd C.S., temporarily increased the tax from $0.10 to $0.15 for the period 01/01/1987 to 09/01/1987. H.B. 62, 70th Leg., 2nd C.S. made this increase permanent until H.B. 11 72nd Leg., 1st C.S., increased the tax from $0.15 to $0.20 and $0.14 to $0.19 for qualified transit companies beginning 10/01/1991.

1% of total gross tax previously allocated to the Comptroller's Operating Fund Account (0062) for administrative costs. Dedication abolished per § 403.094, Government Code, effective 8-31-95. H.B. 2458, 78th Leg., R.S. attempted to reestablish the dedication of 1% allocation to a special fund but was not exempted in H.B. 3318 and abolished.

Formerly motorboat refunds were allocated to the Available School Fund (0002) and GR Account - Game, Fish, and Water Safety (0009). H.B. 11 72nd Leg., 1st C.S. redirected the Account (0009) portion to the General Revenue Fund (0001) and added other unclaimed off-road fuels tax refunds to the allocation directed to the General Revenue Fund (0001). The allocation to Fund (0002) was abolished pursuant to § 403.094, Government Code effective 8-31-95.

H.B. 2458, 78th Leg., R.S. recodified motor fuels taxes from Tax Code, Chapter 152 to Chapter 162.

$200 and $2,000 penalties added by S.B. 1557, 85th Leg., R.S.