| Issue Date: | 2013-06-14 |
|---|---|
| Revised Date: |
Legal Citations
- Texas Constitution art. VIII sec. 7-a
- Tax Code sec. 162.351, sec. 162.352, sec. 162.353, sec. 162.505
Object Type
Cash — Transportation
Origin Date
H.B. 2148, 83rd Leg., R.S.
Description
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.
Due Date
On or before the 25th day of the month following the end of each calendar quarter.
Collecting Agencies
Deposit Funds
Note
Added by H.B. 2148, 83rd Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| 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 |