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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER SMOTOR FUEL TAX
RULE §3.433Incidental Highway Travel

(a) Definition. "Incidental travel" on the public highway means those infrequent and unscheduled trips that are insignificant to the total operation of the motor vehicle, and only for the purpose of transferring the base of operation or to travel to and from required maintenance and repairs.

(b) Requirements of dyed diesel fuel bonded user. Licensed dyed diesel fuel bonded users are required to remit the tax due on dyed diesel fuel used for incidental travel of motor vehicles at a rate of 1/4 gallon per mile traveled on the public highway.

(c) Requirements of person claiming refund. A person who operates a motor vehicle exclusively off the public highways except for incidental travel may claim a refund provided by §3.432 of this title (relating to Refunds On Gasoline, Diesel Fuel, Compressed Natural Gas, and Liquefied Natural Gas Taxes), but not for that portion of fuel used in motor vehicles for incidental travel. Tax is due on gasoline, diesel fuel, compressed natural gas, and liquefied natural gas used for incidental travel of motor vehicles at a rate of 1/4 gallon per mile traveled on the public highway.

(d) Records. Dyed diesel fuel bonded users and persons requesting refund shall maintain a record showing the date and miles traveled on each on-highway trip in addition to the other records required by §3.430 of this title (relating to Records Required, Information Required).


Source Note: The provisions of this §3.433 adopted to be effective October 13, 2004, 29 TexReg 9552; amended to be effective November 28, 2013, 38 TexReg 8447

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