Issue Date:
Revised Date: 2013-09-01

Legal Cites

Object Type

Cash — Transportation

Origin Date

1941 by the 47th Leg.

Description

(1) A tax of $0.15 per gallon of liquefied gas (excluding liquefied or compressed natural gas) used in motor vehicles.

(2) Permits required under the Liquefied Gas Law are: Bonded Dealer's Permit -- Permanent Liquefied Gas Tax Decal Permit. User of liquefied gas for propulsion of a motor vehicle on the public highways of Texas shall pay in advance annually on each motor vehicle owned, operated and licensed in Texas, a tax based on the registered gross weight in the following schedule:
Less than
5,000 miles
5,000 to
9,999 miles
10,000 to
14,999 miles
15,000 miles
and over
Class A: Less than 4,000 lbs. $ 30 $ 60 $ 90 $120
Class B: 4,000 to 10,000 lbs. 42 84 126 168
Class C: 10,001 to 15,000 lbs. 48 96 144 192
Class D: 15,001 to 27,500 lbs. 84 168 252 336
Class E: 27,501 to 43,500 lbs. 126 252 378 504
Class F: 43,501 lbs. and over 186 372 558 744
Class T: Transit carrier vehicles operated by a transit company:  $444

(3) The rate was increased 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:
  • January - 33%; February - 29%; March 2 - 5%; April - 20%; May - 17%; June - 13%; July - 8%; August - 4%.
(4) After deductions for refunds, amounts are allocated, through transfer code 3901:
  • 25% to the Available School Fund 0002; and
  • 75% to State Highway Fund 0006)

Due Date

On or before the 25th day of the month following the end of each calendar quarter. Tax decal expires one year from date of issue.

Deposit Funds

Note

Due date amended by S.B. 614, 68th Leg., R.S.

(1) and (2) amended by H.B. 62, 70th Leg., 2nd C.S.
(2) amended by H.B. 2165, 71st Leg., R.S.
(3) created by H.B. 79, 69th Leg., 3rd C.S.
(4) amended by H.B. 1356, 71st Leg., R.S and S.B. 3, 72nd Leg., 1st C.S., effective 1/1/92.

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 H.B. 2458, 78th Leg., R.S.

H.B. 2148 created separate statute for natural gas tax. See revenue code 3011.

USAS Values

Appropriation Year 15
USAS Title LIQUEFIED GAS TAX
Receipt Category 01 – Transportation
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 09 – MOTOR FUEL TAXES