Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Transportation |
| Origin Date: 1961 by the 57th Leg. |
| Issue Date: |
| Revised Date: 2020-08-07 |
These receipts originate from the tax on the sale of motor fuel lubricants at the current sales tax rate 6.25% on the retail price and are originally collected under revenue code 3102, Limited Sales and Use Tax.
The amount estimated from the sale of motor fuel lubricants is transferred to the State Highway Fund (0006) using revenue code 3010 monthly, and General Revenue Fund (0001) revenue code 3102 is reduced by that amount.
Time of report -- on or before the last day of month following each quarter.
Rate amended by H.B. 6, 71st Leg., 6th C.S. effective July 1, 1990.
| Appropriation Year | 26 |
|---|---|
| USAS Title | MOTOR FUEL LUBE SALES TAX |
| Receipt Category | 01 – Transportation |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 06 – SALES TAXES |