2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 162 - Motor Fuel Taxes › Subchapter C. Diesel Fuel Tax › Section 162.216. Records

Sec. 162.216.  RECORDS.  (a)  A supplier and permissive supplier shall keep:
(1)  a record showing the number of gallons of:
(A)  all diesel fuel inventories on hand at the first of each month;
(B)  all diesel fuel refined, compounded, or blended;
(C)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;  and
(E)  all diesel fuel lost by fire, theft, or accident;  and
(2)  an itemized statement showing by load the number of gallons of all diesel fuel:
(A)  received during the preceding calendar month for export and the location of the loading;
(B)  exported from this state by destination state or country;  and
(C)  imported during the preceding calendar month, by state or country of origin.
(b)  A distributor shall keep:
(1)  a record showing the number of gallons of:
(A)  all diesel fuel inventories on hand at the first of each month;
(B)  all diesel fuel blended;
(C)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;  and
(E)  all diesel fuel lost by fire, theft, or accident;
(2)  an itemized statement showing by load the number of gallons of all diesel fuel:
(A)  received during the preceding calendar month for export and the location of the loading;
(B)  exported from this state by destination state or country;  and
(C)  imported during the preceding calendar month, by state or country of origin;  and
(3)  for diesel fuel exported outside this state, proof of payment of tax to the destination state, in a form acceptable to the comptroller.
(c)  An importer shall keep:
(1)  a record showing the number of gallons of:
(A)  all diesel fuel inventories on hand at the first of each month;
(B)  all diesel fuel compounded or blended;
(C)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;  and
(E)  all diesel fuel lost by fire, theft, or accident;  and
(2)  an itemized statement showing by load the number of gallons of all diesel fuel:
(A)  received during the preceding calendar month for export and the location of the loading;
(B)  exported from this state, by destination state or country;  and
(C)  imported during the preceding calendar month, by state or country of origin.
(d)  An exporter shall keep:
(1)  a record showing the number of gallons of:
(A)  all diesel fuel inventories on hand at the first of each month;
(B)  all diesel fuel compounded or blended;
(C)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale or use; and
(E)  all diesel fuel lost by fire, theft, or accident;
(2)  an itemized statement showing by load the number of gallons of all diesel fuel:
(A)  received during the preceding calendar month for export and the location of the loading; and
(B)  exported from this state, by destination state or country;
(3)  proof of payment of tax to the destination state in a form acceptable to the comptroller; and
(4)  if an exemption under Section 162.204(a)(4) is claimed, 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.
(e)  A blender shall keep a record showing the number of gallons of:
(1)  all diesel fuel inventories on hand at the first of each month;
(2)  all diesel fuel compounded or blended;
(3)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(4)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;  and
(5)  all diesel fuel lost by fire, theft, or accident.
(f)  A terminal operator shall keep:
(1)  a record showing the number of gallons of:
(A)  all diesel fuel inventories on hand at the first of each month, including the name and license number of each owner and the amount of diesel fuel held for each owner;
(B)  all diesel fuel received, showing the name of the seller and the date of each purchase or receipt;
(C)  all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use;  and
(D)  all diesel fuel lost by fire, theft, or accident;  and
(2)  an itemized statement showing by load the number of gallons of all diesel fuel:
(A)  received during the preceding calendar month for export and the location of the loading;
(B)  exported from this state, by destination state or country;  and
(C)  imported during the preceding calendar month, by state or country of origin.
(g)  A motor fuel transporter shall keep a complete and separate record of each intrastate and interstate transportation of diesel fuel, showing:
(1)  the date of transportation;
(2)  the name of the consignor and consignee;
(3)  the method of transportation;
(4)  the quantity and kind of diesel fuel transported;
(5)  full data concerning the diversion of shipments, including the number of gallons diverted from interstate to intrastate and intrastate to interstate commerce;  and
(6)  the points of origin and destination, the number of gallons shipped or transported, the date, the consignee and the consignor, and the kind of diesel fuel that has been diverted.
(h)  A dealer shall keep a record showing the number of gallons of:
(1)  diesel fuel inventories on hand at the first of each month;
(2)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(3)  all diesel fuel sold or used, showing the date of the sale or use;  and
(4)  all diesel fuel lost by fire, theft, or accident.
(i)  An interstate trucker shall keep a record of:
(1)  the total miles traveled in all states by all vehicles traveling into or from this state and the total quantity of diesel fuel consumed in those vehicles;  and
(2)  the total miles traveled in this state and the total quantity of diesel fuel purchased and delivered into the fuel supply tanks of motor vehicles in this state.
(j)  An aviation fuel dealer shall keep a record showing the number of gallons of:
(1)  all diesel fuel inventories on hand at the first of each month;
(2)  all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(3)  all diesel fuel sold or used in aircraft or aircraft servicing equipment;  and
(4)  all diesel fuel lost by fire, theft, or accident.
(k)  The records of an aviation fuel dealer made under Subsection (j)(3) must show:
(1)  the name of the purchaser or user of diesel fuel;
(2)  the date of the sale or use of diesel fuel;  and
(3)  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 diesel fuel is used.
(l)  A dyed diesel fuel bonded user shall keep a record showing the number of gallons of:
(1)  dyed and undyed diesel fuel inventories on hand at the first of each month;
(2)  dyed and undyed diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(3)  dyed and undyed diesel fuel delivered into the fuel supply tanks of motor vehicles;
(4)  dyed and undyed diesel fuel used in off-highway equipment or for other nonhighway purposes;  and
(5)  dyed and undyed diesel fuel lost by fire, theft, or accident.
(m)  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 diesel fuel if the schedules are not inconsistent with the requirements of this chapter.
(n)  The records required by this section must be kept until the fourth anniversary of the date they are created and are open to inspection at all times by the comptroller and the attorney general.
(o)  In addition to the records specifically required by this chapter, a license holder, a dealer, or a person required to hold a license shall keep any other record required by the comptroller.
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. 25, eff. September 1, 2009.
Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 8, eff. January 1, 2018.