Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3009 – Liquefied Gas Tax

1941 by the 47th Leg. Previously under Subchapter D, Ch. 162, Tax Code. A tax of $0.15 per gallon of liquefied used in motor vehicles. Included natural gas until fiscal 2014. H.B. 2148, 83rd Leg., R.S. created separate statute for natural gas tax. See revenue code 3011.

Required bonded dealer's permit and permanent liquefied gas tax decal permit. Tax was based on the vehicles gross weight and miles travel in the previous year. H.B. 79, 69th Leg., 3rd C.S. increased the rate from $0.10 to $0.15 for the period 1/1/87 to 9/1/87. During that 8 month period, in addition to the tax for the acquisition of a liquefied gas decal permit, the purchaser was required to pay an additional tax. The percentage was dependent on when the decal was purchased. Starting with 33% in January and decreasing by 45 per month through August.

Originally deposited to the Highway Motor Fuel Tax Fund Account (No. 0060) and subsequently changed to General Revenue. The tax was allocated 25% to the Available School Fund 0002 and 75% to State Highway Fund 0006.

Until 8/31/95, 1% of total gross tax allocated to unappropriated General Revenue, (formerly to the Comptroller's Operating Fund Account 0062). This dedication was abolished per § 403.094, Government Code, effective 8/31/95. H.B. 2458, 78th Leg., R.S. attempted to reestablish this dedication of 1% allocation to a new special fund, but was not exempted in the funds consolidation bill, H.B. 3318, and abolished.

Amended by S.B. 614, 68th Leg., R.S.; H.B. 62, 70th Leg., 2nd C.S.; H.B. 2165, 71st Leg., R.S.; H.B. 1356, 71st Leg., R.S.; S.B. 3, 72nd Leg., 1st C.S., and H.B. 2458, 78th Leg., R.S.

Tax was repealed by H.B. 1905, 84th Leg., R.S.