us-tx/regs
34 Tex. Admin. Code § 3.430 — Records Required, Information Required
(a)
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 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.
(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; and
(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 records that show:
(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 on 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 records 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; and
(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, compressed natural gas, or liquefied natural gas everywhere by all vehicles traveling to or from this state, and the total quantity of gasoline, diesel fuel, compressed natural gas, or liquefied natural 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) in the case of an interstate trucker that uses a distribution log to record removals from the person's own bulk storage into a motor vehicle, 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 or diesel fuel delivered;
(iii) diesel gallon equivalent or gasoline gallon equivalent of compressed natural gas or liquefied natural gas delivered;
(iv) license plate or vehicle identification number or power unit number;
(v) odometer or hubodometer reading; and
(vi) signature of the user;
(D) in the case of an interstate trucker that maintains bulk fuel storage, the number of gallons of gasoline or diesel fuel beginning and ending inventories, all invoices of bulk purchases, and records to substantiate all fuel withdrawals from storage; and
(E) in the case of an interstate trucker who delivers compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle, must hold a compressed natural gas and liquefied natural gas dealer license and is subject to the record keeping requirements pursuant to paragraph (17) of this subsection.
(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; and
(D) the number of gallons of all gasoline or diesel fuel sold or used in aircraft or aircraft servicing equipment, including for each individual aircraft or aircraft equipment:
(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) An aviation fuel dealer who delivers compressed natural gas or liquefied natural gas must hold a compressed natural gas and liquefied natural gas dealer license and is subject to the record keeping requirements pursuant to paragraph (17) of this subsection.
(14) 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.
(15) To satisfy the record keeping requirements described in paragraph (14) of this subsection, a dyed diesel fuel bonded user who owns or operates an oil or gas well drilling rig that satisfies the requirements of subparagraph (B) of this paragraph may keep purchase and delivery records and supply tank inventory records that document the amount of dyed diesel fuel used by the drilling rig.
(A) The owner, operator, or contractor of the oil or gas well drilling rig may use this method if:
(i) one or more stationary engines are component parts of the drilling rig;
(ii) each stationary engine is connected directly to a bulk fuel storage tank by way of a fuel supply line; and
(iii) the bulk fuel storage tank is locked or otherwise secured so that dyed diesel can only be withdrawn from the bulk fuel storage tank:
(I) through the fuel supply lines to the stationary engines;
(II) to move the bulk fuel storage tank to another location, or;
(III) for emergencies such as a fire or leaking tank.
(B) The drilling rig includes engines required to power equipment that is a component part of the oil or gas drilling rig. These component parts are the rotary table, drawworks, shakers, mud pumps, dog house, and derrick lighting, whether referred to with these common industry names or an alternative name for these parts. A drilling rig or component part does not include auxiliary off-highway equipment used at the well site, including, but not limited to, a backhoe, a tractor, a forklift, a front-end loader, a bulldozer, a bobcat, a portable lighting unit, an all-terrain vehicle, or a generator used to power an off-site office, bunkhouse, or a guard shack.
(16) 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;
(B) the name of the consignor and consignee;
(C) the means of transportation;
(D) the quantity and kind of gasoline or diesel fuel transported;
(E) the points of origin and destination;
(F) the import verification number if that number is required by §3.441 of this title (relating to Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers); and
(G) full data concerning the diversion of shipments, including the number of gallons diverted from interstate to intrastate and intrastate to interstate commerce, and the diversion number if that number is required by §3.441 of this title.
(17) A person who holds a compressed natural gas and liquefied natural gas dealer's license, as that term is defined in Tax Code, §162.357, shall keep records that show:
(A) all compressed natural gas and liquefied natural gas inventories on hand at the first of each month;
(B) the amount of natural gas compressed and liquefied by the dealer;
(C) all compressed natural gas and liquefied natural gas purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D) the number of taxable diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of motor vehicles, showing the date of the delivery;
(E) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of motor vehicles or other equipment exempt from tax under Tax Code, §162.356, including:
(i) the name of the owner or operator of the motor vehicle;
(ii) the type or description of the equipment; and
(iii) date of delivery;
(F) all compressed natural gas or liquefied natural gas lost by fire, theft, or accident; and
(G) in the case of a dealer located on an Indian reservation recognized by the federal government of the United States, the number of diesel gallon equivalents or gasoline gallon equivalents delivered tax-free into the fuel supply tank of motor vehicles operated by an exempt tribal entity or tribal member. The dealer must maintain a copy of the invoice showing:
(i) the name of the purchaser;
(ii) the date of the sale;
(iii) the number of gallons sold;
(iv) the type of fuel sold; and
(v) a written statement that no state tax was collected or that it was a tax-free sale.
(18) A metropolitan rapid transit authority created under Transportation Code, Chapter 451, or a regional transportation authority created under Transportation Code, Chapter 452, that operates a refueling facility accessible only by vehicles used to provide transportation services and that elects to prepay the tax on compressed natural gas and liquefied natural gas used by those transit vehicles shall keep records that show:
(A) all compressed natural gas and liquefied natural gas inventories on hand at the first of each month;
(B) the amount of natural gas compressed and liquefied by the authority;
(C) all compressed natural gas and liquefied natural gas purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of vehicles;
(E) the number of diesel gallon equivalents or gasoline gallon equivalents delivered into the fuel supply tank of other equipment exempt from tax under Tax Code, §162.356, including:
(i) the type or description of the equipment; and
(ii) date of delivery; and
(F) all compressed natural gas or liquefied natural gas lost by fire, theft, or accident.
(19) A metropolitan rapid transit authority created under Transportation Code, Chapter 451, or a regional transportation authority created under Transportation Code, Chapter 452, that delivers compressed natural gas or liquefied natural gas into the fuel supply tank of a non-transit vehicle or a motor vehicle not operated by the metropolitan rapid transit authority or regional transportation authority must hold a compressed natural gas and liquefied natural gas dealer license and is subject to the record keeping requirements of that license.
(20) A person who does not hold a license under Tax Code, Chapter 162, who files a claim for refund of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas taxes shall keep the shipping document that relates to each receipt of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas, the original invoice issued by the seller, and the appropriate records described in this section to support gallons of gasoline, diesel fuel, compressed natural gas, or liquefied natural gas removed from the person's own bulk storage, and for each individual delivery:
(A) the date of delivery;
(B) the number of gallons of gasoline or diesel fuel delivered or the diesel gallon equivalents or gasoline gallon equivalents delivered;
(C) the signature of user; and
(D) the type or description of off-highway equipment into which the gasoline or diesel fuel was delivered or the type of motor vehicle identified by state highway license plate number, vehicle identification number, or unit number assigned to the motor vehicle and odometer or hubmeter reading.
(b)
The comptroller may require selective schedules from a supplier, permissive supplier, distributor, importer, exporter, blender, terminal operator, motor fuel transporter, dealer, aviation fuel dealer, dyed diesel fuel bonded user, and interstate trucker for any purchase, sale, or delivery of gasoline or diesel fuel if the schedules are consistent with the requirements of Tax Code, Chapter 162.
(c)
The records required by this section must be kept for at least four years and must be open to inspection at all times by the comptroller and the attorney general.
(d)
A person who claims a deduction or exclusion authorized by law must keep records that substantiate the claim. When records regarding the amount and applicability of any deductions or exclusions from the motor fuels tax are insufficient, the comptroller may estimate deductions or exclusions based on any records available or may disallow all deductions and exclusions. No exclusions for loss by fire, accident, or theft will be allowed unless accompanied by fire department, environmental regulatory agency, or police department reports that verify the fire, accident, or theft.
(e)
Failure to keep adequate records. If any person who is required by this section to keep accurate records of receipts, purchases, sales, distributions, or uses of gasoline or diesel fuel, fails to keep those records, the comptroller may estimate the tax liability based on any information available.
(f)
The comptroller may suspend any permit or license the comptroller has issued to a person if the person fails to keep the records required by this section.
(g)
Records may be written, kept on microfilm, stored on data processing equipment, or may be in any form that the comptroller can readily examine.
(h)
Information required.
(1) The comptroller may require any person who must hold a license or registration under Tax Code, Chapter 162, to furnish information that the comptroller needs to:
(A) identify any person who applies for a motor fuels license, uses a signed statement to purchase tax-free dyed diesel fuel, or transports motor fuel in Texas by truck, railcar, or vessel, or any person who is required to file a return;
(B) determine the amount of bond, if any, required to commence or continue business;
(C) determine possible successor liability; and
(D) determine the amount of tax the person is required to remit, if any.
(2) The information required may include, but is not limited to, the following:
(A) name of the actual owner of the business;
(B) name of each partner in a partnership;
(C) names of officers and directors of corporations and other organizations;
(D) all trade names under which the owner operates;
(E) mailing address and actual locations of all business outlets;
(F) license numbers, title numbers, and other identification of business vehicles;
(G) identification numbers assigned by other governmental agencies, including social security numbers, federal employers identification numbers, and driver's license numbers;
(H) names of gasoline and diesel fuel suppliers or distributors with whom the person will transact business; and
(I) names and last known addresses of former owners of the business.
Source Note: The provisions of this §3.430 adopted to be effective April 13, 2005, 30 TexReg 2086; amended to be effective June 2, 2015, 40 TexReg 3192; amended to be effective January 27, 2016, 41 TexReg 683.
Source: official text