Issue Date: | |
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Revised Date: | 2013-09-01 |
Legal Cites
- Tax Code sec. 162.301, sec. 162.302, sec. 162.303, sec. 162.304, sec. 162.305, sec. 162.306, sec. 162.307, sec. 162.308, sec. 162.309, sec. 162.310, sec. 162.311, sec. 162.505
- Texas Constitution art. VIII sec. 7-a
Object Type
Cash — Transportation
Origin Date
1941 by the 47th Leg.
Description
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 |
- January - 33%; February - 29%; March 2 - 5%; April - 20%; May - 17%; June - 13%; July - 8%; August - 4%.
- 25% to the Available School Fund 0002; and
- 75% to State Highway Fund 0006)
Due Date
Collecting Agencies
Deposit Funds
- [formerly to the Highway Motor Fuel Tax Fund Account (No. 0060)]
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 |
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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 |