Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3378 – Coastal Protection Fee

Fee is imposed on every person owning crude oil in a vessel at the time crude oil is transferred to or from a marine terminal. Collected by marine terminal operator and remitted to Comptroller unless the owner is registered with the Comptroller for remittance. Fee is set at 1-1/3 cents per barrel. When the unencumbered account (0027) balance has reached $20 million, the fee is suspended. If the unencumbered balance falls below $10 million, the fee is reinstated.

In certain cases the fee can be increased to 4 cents per barrel. In this case an unauthorized oil discharge in excess of 100,000 gallons has occurred within the previous 30 days, the account balance is less than $20 million, and expenditures are expected to substantially deplete the account.

Monthly by last day of month following calendar month in which liability for fee incurred.

S.B. 1863, 79th Leg., R.S. decreased the fee from 2 cents to 1-1/3, decreased the maximum balance from $25 million to $20 million and decreased the minimum balance from $14 million to $10 million.