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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER SMOTOR FUEL TAX
RULE §3.441Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers

(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) Imports.

  (1) Imports. Motor fuel imported into Texas by or for a seller constitutes an import by that seller. Motor fuel imported into Texas by or for a purchaser constitutes an import by that purchaser.

  (2) Import Verification Number. An importer must obtain from the comptroller an import verification number for each load of gasoline or diesel fuel imported into Texas by truck or railroad tank car. An import verification number must be obtained within 72 hours before or after the gasoline or diesel fuel enters Texas. The importer must write the import verification number on the shipping document issued for that fuel.

  (3) Documentation. An importer must possess a shipping document created by the terminal or bulk plant where the fuel was loaded (see §3.439 of this title (relating to Motor Fuel Transportation Documents) for motor fuel imported by any means into Texas).

(c) Export Sales.

  (1) A licensed supplier, permissive supplier or distributor makes an export sale when it sells motor fuel in Texas to a licensed exporter, importer, distributor, supplier or permissive supplier who then, prior to any other sale or use in Texas, sends or transports the motor fuel outside the state. The bill of lading or shipping document must list the out of state destination.

  (2) A licensed supplier, permissive supplier, or distributor who makes an export sale will not be liable for tax on motor fuel that the purchaser diverts provided that the seller issued a bill of lading or shipping document that shows that the fuel is to be delivered to a destination outside Texas.

  (3) Documentation.

    (A) The comptroller may request proof of export from the exporter to verify that the motor fuel was exported from Texas. This proof may consist of:

    (B) proof of export that a U.S. customs office has certified, if the fuel was exported from this state to a foreign country;

    (C) proof of export that a port of entry of the state of importation has certified, if ports of entry are maintained by that state;

    (D) proof from the tax officials of the state into which the motor fuel was imported, which shows that the exporter has accounted for the motor fuel on the state's tax report; or

    (E) other proof that the fuel has been reported to the state into which the motor fuel was imported.

(d) Diversion Number. An importer or exporter who diverts the delivery of a load of gasoline or diesel fuel being transported by truck or railroad tank car from the destination state or country that is preprinted on the shipping document that has been issued for that fuel to another state or country must obtain a diversion number from the comptroller. A diversion number must be obtained within 72 hours before or after the diversion. The importer, exporter, or common or contract carrier must write the diversion number on the shipping document issued for that fuel.


Source Note: The provisions of this §3.441 adopted to be effective April 13, 2005, 30 TexReg 2093

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