Issue Date: 1991-09-01
Revised Date: 2017-09-01

Legal Cites

Object Type

Cash — Health

Origin Date

September 1, 1991 by S.B. 1340, 72nd Leg., R.S., fee effective on January 1, 1992

Description

Oil manufacturer or importer making a first sale of automotive oil is liable for a fee of 1 cent per quart or 4 cents per gallon of automotive oil. Rate adjustable annually up to 5 cents per quart or 20 cents per gallon of oil.  On or before September 1 each year, Department and Comptroller shall issue notice of effective fee rate for next fiscal year. Person may retain 1% per quarterly payment. 

Due Date

Quarterly. On or before the 25th day of month following the end of each calendar quarter, each manufacturer or importer shall report and remit fees to Comptroller.

Collecting Agencies

Note

25% of fees collected shall be transferred by the Health Department for environmental quality restoration through January 1, 1997.

Formerly, the Comptroller could deduct amounts for administration and enforcement, dedication abolished August 31, 1995 per § 403.094, Government Code.

Fee reduced from 2 cents per quart to 1 cent and 8 cents per gallon to 4 cents by S.B. 1683, 74th Leg., R.S.

Agency name change per H.B. 2912, 77th Leg., R.S.

S.B. 1105, 85th Leg., R.S. changed deposit from GR Account 0146 - Used Oil Recycling to GR Account 0153 effective 9/1/2017.

USAS Values

Appropriation Year 20
USAS Title AUTOMOTIVE OIL SALES FEE
Receipt Category 12 – Health
Receipt Type 10 – Business/Professional Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES