2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 162 - Motor Fuel Taxes › Subchapter A. General Provisions › Section 162.016. Importation and Exportation of Motor Fuel

Sec. 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.  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 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 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;
(9)  the destination state of each portion of a split load of motor fuel if the motor fuel is to be delivered to more than one state; and
(10)  any other information that, in the opinion of the comptroller, is necessary for the proper administration of this chapter.
(b)  The shipping documents shall be provided 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 seller, transporter, or receiver of 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 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, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 9, eff. September 1, 2009.