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Texas Tax Code - Section 162.016. Importation And Exportation Of Motor Fuel

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 162.016. Importation And Exportation Of Motor Fuel

§ 162.016. IMPORTATION AND EXPORTATION OF MOTOR 
FUEL.  (a) A person may not import motor fuel to a destination in 
this state or export motor fuel to a destination outside this state 
by any means unless the person possesses a shipping document for 
that fuel created by the terminal or bulk plant at which the fuel 
was received.  The shipping document must include:
		(1)  the name and physical address of the terminal or 
bulk plant from which the motor fuel was received for import or 
export;
		(2)  the name and federal employer identification 
number, or the social security number if the employer 
identification number is not available, of the carrier transporting 
the motor fuel;
		(3)  the date the motor fuel was loaded;                                      
		(4)  the type of motor fuel;                                                  
		(5)  the number of gallons:                                                   
			(A)  in temperature-adjusted gallons if purchased 
from a terminal for export or import;  or
			(B)  in temperature-adjusted gallons or in gross 
gallons if purchased from a bulk plant;
		(6)  the destination of the motor fuel as represented 
by the purchaser of the motor fuel and the number of gallons of the 
fuel to be delivered, if delivery is to only one state;
		(7)  the name, federal employer identification number, 
license number, and physical address of the purchaser of the motor 
fuel;
		(8)  the name of the person responsible for paying the 
tax imposed by this chapter, as given to the terminal by the 
purchaser if different from the licensed supplier or distributor;  
and
		(9)  any other information that, in the opinion of the 
comptroller, is necessary for the proper administration of this 
chapter.
	(b)  The terminal or bulk plant shall provide the shipping 
documents to the importer or exporter.
	(c)  If motor fuel is to be delivered to more than one state, 
the terminal shall document the split loads by issuing shipping 
documents that list the destination state of each portion of the 
motor fuel.
	(d)  A terminal, a bulk plant, the carrier, the licensed 
distributor or supplier, and the person that received the motor 
fuel shall:
		(1)  retain a copy of the shipping document until at 
least the fourth anniversary of the date the fuel is received;  and
		(2)  provide a copy of the document to the comptroller 
or any law enforcement officer not later than the 10th working day 
after the date a request for the copy is received.
	(e)  An importer or exporter shall keep in the person's 
possession the shipping document issued by the terminal or bulk 
plant when transporting motor fuel imported into this state or for 
export from this state.  The importer or exporter shall show the 
document to the comptroller or a peace officer on request.  The 
comptroller may delegate authority to inspect the document to other 
governmental agencies.  The importer or exporter shall provide a 
copy of the shipping document to the person that receives the fuel 
when it is delivered.
	(f)  The importer or exporter may deliver motor fuel only to 
the destination state or states indicated on the shipping document.
	(g)  An importer or exporter who wants to divert the delivery 
of a single cargo tank of motor fuel from the destination state 
printed on the shipping document must obtain a diversion number 
from the comptroller before diverting the delivery.  The importer, 
exporter, or motor fuel transporter must write the diversion number 
on the shipping document issued for the fuel.  A diversion number is 
required for each diverted delivery.  The comptroller may appoint a 
person to assign diversion numbers or may delegate that authority 
to another person.
	(h)  An importer that acquires motor fuel for import by cargo 
tank must obtain an import verification number from the comptroller 
before importing the motor fuel.  The importer must write the import 
verification number on the shipping document issued for the fuel.  
The importer must obtain a separate import confirmation number for 
each cargo tank delivery of motor fuel into this state.  The 
comptroller may appoint a person to assign import verification 
numbers or may delegate that authority to another person.
	(i)  Each terminal or bulk plant shall post a notice in a 
conspicuous location proximate to the point of receipt of shipping 
papers that describes the duties of importers and exporters under 
this section.  The comptroller may prescribe the language, type, 
style, and format of the notice.

Added by Acts 2003, 78th Leg., ch. 199, § 1, eff. Jan. 1, 2004.            

Last modified: August 11, 2007