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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER SMOTOR FUEL TAX
RULE §3.430Records Required, Information Required

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L.

(b) Records Required.

  (1) A supplier and permissive supplier, as those terms are defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel and shall keep records showing:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) the number of gallons of all gasoline or diesel fuel refined, compounded, or blended;

    (C) the number of gallons of all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (2) A supplier or permissive supplier when acting as a distributor, importer, exporter, blender, aviation fuel dealer, or motor fuel transporter is subject to the record keeping requirements of that license.

  (3) A distributor of gasoline or diesel fuel, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel and shall keep records that show:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) the number of gallons of all gasoline or diesel fuel refined, compounded, or blended;

    (C) the number of gallons of all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident;

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin; and

    (G) proof of payment of tax to the destination state in a form acceptable to the comptroller for gasoline or diesel fuel exported from this state under Tax Code, §162.204(a)(4)(A).

  (4) A distributor when acting as an importer, exporter, blender, aviation fuel dealer, or motor fuel transporter is subject to the record keeping requirements of that license.

  (5) An importer, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel and shall keep records that show:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) the number of gallons of all gasoline or diesel fuel refined, compounded, or blended;

    (C) the number of gallons of all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (6) An importer when acting as an exporter or blender is subject to the record keeping requirements of that license.

  (7) An exporter, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution and shall keep records that show:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) the number of gallons of all gasoline or diesel fuel refined, compounded, or blended;

    (C) the number of gallons of all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (D) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale or use;

    (E) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident;

    (F) an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading; and

      (ii) exported from this state by destination state or country;

    (G) proof of payment of tax to the destination state or proof that the transaction was exempt in the destination state, in a form acceptable to the comptroller if an exemption under Tax Code, §162.104(a)(4)(B) and §162.204(a)(4)(B) is claimed.

  (8) A blender, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution and shall keep records that show the number of gallons of:

    (A) all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) all gasoline or diesel fuel refined, compounded, or blended;

    (C) all blending agents blended with gasoline or diesel fuel;

    (D) all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (E) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale or use; and

    (F) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident.

  (9) A terminal operator, as that term is defined in Tax Code, §162.001, shall keep a record showing:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month, including the name and license number of each owner and the amount of gasoline or diesel fuel held for each owner;

    (B) the number of gallons of all gasoline or diesel fuel received, showing the name of the seller and the date of each purchase or receipt;

    (C) the number of gallons of all gasoline or diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;

    (D) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident; and

    (E) the number of gallons of an itemized statement showing by load the number of gallons of all gasoline or diesel fuel:

      (i) received during the preceding calendar month for export and the location of the loading;

      (ii) exported from this state by destination state or country; and

      (iii) imported during the preceding calendar month by state or country of origin.

  (10) A dealer, as that term is defined in Tax Code, §162.001, shall keep the shipping documents that relate to each receipt for distribution and shall keep records that show the number of gallons of:

    (A) gasoline or diesel fuel inventories on hand at the first of each month;

    (B) all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (C) all gasoline or diesel fuel sold or used, showing the date of the sale or use; and

    (D) all gasoline or diesel fuel lost by fire, theft, or accident.

  (11) An interstate trucker, as that term is defined in Tax Code, §162.001, shall keep a record on an individual-vehicle basis of:

    (A) the total miles traveled, evidenced by odometer or hubodometer readings, everywhere by all vehicles traveling to or from this state, and the total miles traveled, evidenced by odometer or hubodometer readings, in this state, including for each individual vehicle:

      (i) date of each trip (starting and ending);

      (ii) trip origin and destination;

      (iii) beginning and ending odometer or hubodometer reading of each trip;

      (iv) odometer or hubodometer reading entering Texas, and odometer or hubodometer reading leaving Texas;

      (v) power unit number or vehicle identification number or license plate number;

    (B) the total quantity purchased and delivered at retail of gasoline, diesel fuel or liquefied gas everywhere by all vehicles traveling to or from this state, and the total quantity of gasoline, diesel fuel or liquefied gas purchased and delivered into the fuel supply tanks of motor vehicles in this state, including for each individual vehicle:

      (i) date of purchase;

      (ii) name and address of seller;

      (iii) number of gallons or liters purchased;

      (iv) type of fuel purchased;

      (v) price per gallon or liter; and

      (vi) unit number of the vehicle into which the fuel was placed.

    (C) An interstate trucker that uses a distribution log to record removals from the person's own bulk storage into a motor vehicle must include on each log the person's stamped or preprinted name and address, and for each individual delivery:

      (i) date of delivery;

      (ii) number of gallons or liters of gasoline, diesel fuel or liquefied gas delivered;

      (iii) license plate or vehicle identification number or power unit number;

      (iv) odometer or hubodometer reading; and

      (v) signature of the user.

    (D) An interstate trucker that maintains bulk fuel storage must keep a record of the number of gallons of gasoline, diesel fuel, or liquefied gas beginning and ending inventories, all invoices of bulk purchases and records to substantiate all fuel withdrawals from storage.

  (12) An aviation fuel dealer, as that term is defined in Tax Code, §162.001, shall keep the shipping document that relates to each receipt for distribution and shall keep records that show:

    (A) the number of gallons of all gasoline or diesel fuel inventories on hand at the first of each month;

    (B) the number of gallons of all gasoline or diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (C) the number of gallons of all gasoline or diesel fuel lost by fire, theft, or accident;

    (D) the number of gallons of all gasoline or diesel fuel sold or used in aircraft or aircraft servicing equipment; and

      (i) the name of the purchaser or user of gasoline or diesel fuel;

      (ii) the date of the sale or use of gasoline or diesel fuel; and

      (iii) the registration or "N" number of the airplane or a description or number of the aircraft or a description or number of the aircraft servicing equipment in which gasoline or diesel fuel is used.

  (13) A dyed diesel fuel bonded user, as that term is defined in Tax Code, §162.001, shall keep a record showing the number of gallons of:

    (A) dyed and undyed diesel fuel inventories on hand at the first of each month;

    (B) dyed and undyed diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

    (C) dyed and undyed diesel fuel delivered into the fuel supply tanks of motor vehicles;

    (D) dyed and undyed diesel fuel used in off-highway equipment or for other nonhighway purposes and described in Tax Code, §162.229(c); and

    (E) dyed and undyed diesel fuel lost by fire, theft, or accident.

  (14) A motor fuel transporter, as that term is defined in Tax Code, §162.001, shall keep a complete and separate record of each intrastate and interstate transportation of gasoline or diesel fuel, showing:

    (A) the date of transportation;

Cont'd...

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