Texas Register, Volume 38, Number 30, Pages 4691-4820, July 26, 2013 Page: 4,706
4691-4820 p. ; 28 cm.View a full description of this periodical.
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(B) if by barge or boat, the name of the vessel; or
(C) if by railway, the rail car number and initial;
(13) the name of the person responsible for payment of the
tax as given to the terminal operator if different from the licensed sup-
plier, permissive supplier, distributor, or importer. If this information
is not printed on the manifest or shipping document, it must be in the
records of the terminal operator and made available for review when
requested;
(14) the amount of delivery fee assessed under Water Code,
26.3574; [and]
(15) import verification number or diversion number when
required under 3.441 of this title (relating to Documentation of Im-
ports and Exports, Import Verification Numbers, Export Sales, and Di-
version Numbers); and
(16) [(5)] any other information the comptroller deems
necessary for the proper administration of Tax Code, Chapter 162.
(c) [(4)] Waybills or bills of lading. If a carrier transports mo-
tor fuel for which a waybill is required under the regulations of the
Texas Railroad Commission, or a bill of lading is required under the
regulations of the United States Department of Transportation, or if
similar documentation is required by another regulatory agency, these
documents may be used in lieu of the manifest or shipping document
prescribed in this section, so long as the waybill, bill of lading, or sim-
ilar document lists the information described in subsection (b) [(C)] of
this section.
(d) [(e)] Delivery of cargo manifest or shipping document.
One copy of the shipping document or cargo manifest shall be delivered
to the purchaser when the fuel is delivered, and the seller shall retain
one copy. If a motor fuel transporter delivers the fuel, the motor fuel
transporter must also retain one copy. Copies of shipping documents
must be retained by the seller, transporter, and receiver for at least four
years from the date of delivery.
(1) If the motor fuel transporter receives cargo at different
locations, a notation of the fuel loaded at each location must be made on
the cargo manifest by the motor fuel transporter or a separate manifest
that covers the fuel or blend material loaded at each location must be
issued by the terminal operator or the operator of the bulk plant or the
seller of the blend material.
(2) If the motor fuel transporter off-loads cargo at various
locations, then the motor fuel transporter must note the fuel off-loaded
on the required cargo manifest, or a customer invoice indicating the
location and amount of motor fuel that has been off-loaded at each
location. If separate invoices are used, then the invoices must be at-
tached to or cross referenced to the manifest for record purposes. The
cargo manifest or a copy of the customer invoice shall be retained with
the transporting vehicle until the motor fuel is removed from the cargo
tank.
(3) A cargo manifest is not required if an end user trans-
ports motor fuel in the user's own cargo tank, and the fuel is for the end
user's use and not for resale.
(4) If the delivery fee assessed under Water Code,
26.3574, is not shown on the cargo manifest, it must be shown on
the invoice that covers the delivery, and be cross referenced to the
manifest or shipping document for record purposes.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.Filed with the Office of the Secretary of State on July 15, 2013.
TRD-201302885
Ashley Harden
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: August 25, 2013
For further information, please call: (512) 475-0387
34 TAC 3.440
The Comptroller of Public Accounts proposes an amendment to
3.440, concerning on-highway travel of farm machinery. Sub-
section (a) states this rule applies only to motor fuel transactions
that take place on or after January 1, 2004. Motor fuel trans-
actions that occur prior to January 1, 2004, were governed by
sections in Texas Administrative Code, Title 34, Part 1, Chapter
3, Subchapter L. The amendment removes subsection (a) and
subsequent subsections are re-lettered.
John Heleman, Chief Revenue Estimator, has determined that
for the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local
government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the public benefit anticipated as
a result of enforcing the rule will be by removing outdated ref-
erences. This rule is proposed under Tax Code, Title 2, and
does not require a statement of fiscal implications for small busi-
nesses. There is no significant anticipated economic cost to in-
dividuals who are required to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K.
Lomax, Manager, Tax Policy Division, P.O. Box 13528, Austin,
Texas 78711-3528. Comments must be received no later than
30 days from the date of publication of the proposal in the Texas
Register.
The amendment is proposed under Tax Code, 111.002, which
provides the comptroller with the authority to prescribe, adopt,
and enforce rules relating to the administration and enforcement
of the provisions of Tax Code, Title 2.
This amendment implements Tax Code, 162.103 and
162.203.
3.440. On-Highway Travel of Farm Machinery [(Tax Gode
l462. 03 and l62.293)].
1a This rute applies ony to motor fe transactions that take
place n or after JManuary , 20. Motor fuel transactions that occur
prior to January , ~ 24 wilt be governed by sections in Texas Admin-
istromati dc 1 Title 34 Part chapter 3 Subchapter
(a) [(b)] Owners or operators of multiple farms, ranches, or
similar tracts of land in the same vicinity may move farm tractors,
combines, and similar self-propelled farm machinery over the public
highways for the purpose of transferring the base of operation of the
machinery.
(b) [(e)] Gasoline and diesel fuel used for travel on the high-
way for any purpose other than for moving the machinery from one
tract of land to another to change base of operation shall be considered
taxable.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.38 TexReg 4706 July 26, 2013 Texas Register
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Texas. Secretary of State. Texas Register, Volume 38, Number 30, Pages 4691-4820, July 26, 2013, periodical, July 26, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth326804/m1/16/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.