Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Transportation |
| Origin Date: H.B. 2148, 83rd Leg., R.S. |
| Issue Date: 2013-06-14 |
| Revised Date: |
Tax on the sale of compressed natural gas or liquefied natural gas delivered into the fuel supply tank of a motor vehicle. The rate is 15 cents per gasoline or diesel gallon equivalent of compressed or liquefied natural gas. Tax is added to the sales price by the dealer and paid by the purchaser.
Previously included under revenue code 3009, Liquefied Gas Tax.
After deductions for refunds the tax is allocated 25% to Available School Fund (No. 0002) and 75% to State Highway Fund (No. 0006) using Transfer Code 7919/3901.
On or before the 25th day of the month following the end of each calendar quarter.
Added by H.B. 2148, 83rd Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | LIQUEFIED & COMPRESSED NATURAL GAS TAX |
| Receipt Category | 01 – Transportation |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 09 – MOTOR FUEL TAXES |