Texas Register, Volume 4, Number 92, Pages 4455-4526, December 11, 1979 Page: 4,486
4455-4526 p. ; 28 cm.View a full description of this periodical.
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(c) Application. Persons must submit an annual ap-
plication to the comptroller for each vehicle for each calendar
year. Applications will be processed in December of each
calendar year for the succeeding year.
(d) Rate schedule. The following rate schedule as set
out in Article 9.207 applies:
Class A: Leas than
2,500 Ib.. (RGW)' $20
Class B: 2,500 to 3,500
lbs. (RGW)' $36
Class C: 3,501 to 4.500
Ibs. (RGW)" $45
Class D: 4,501 to
7,000 lbs. RGW ) $54
'Registered gross weight
(e) Prorated permits. A person who puts into use a
diesel-powered passenger car or light truck at any time dur-
ing a calendar year after January 31 will be required to pay
in advance an amount equal to 1/12 of the permit class rate
shown in Texas Taxation-General Annotated, Article 9.207,
for each month remaining in the calendar year, including the
month in which the purchase occurs. If the vehicle is put into
use during the month of January, the full annual payment
for the permit class rate must be made.
.116. Tax-Free Sales of Motor Fuel to the Federal Govern-
ment: 9.101(1)(D), 9.201(l)(B), 9.301(2).
(a) Tax-free sales. Gasoline, diesel fuel, and liquefied
gas may be sold tax-free to the federal government for their
exclusive use.
(b) Documentation. Tax-free sales to the federal
government shall be documented by:
(1) a contract between the seller and the federal
government supported by sales invoices or purchase vouchers
issued under the provisions of the contract; or
(2) a U. S. tax exemption certificate--Standard Form
1094 issued by the purchaser; or
(3) a U. S. national credit card--Standard Form 149
invoice for the purchase.
SDefinition. For the purposes of this rule, the federal
government means any department, board, bureau, agency,
corporation, or commission created or wholly owned by the
United States government.
Doc. No. 799231
026.02.09.117
Under the authority of Texas Taxation-General Annotated,
Article 9.021, 1979 Texas Session Law Service, Chapter 291,
Section 1, at 638 (Vernon), the comptroller of public accounts
has adopted Rule 026.02.09.117 to read as follows:
.117. Documentation and Reporting of Exports and Export
Sales by Distributors and Suppliers: 9.003, 9.101(B),
P.101(C), 9.201(A), 9.201(C).
(a) Exports and export sales.
(1) Exports. A permitted distributor or a permitted
supplier makes an export when he ships motor fuel to a point
outside the state:
(A) through facilities operated by the permittee; or
(B) through delivery by the permittee as consignor
to a common or contract carrier, ocean-going vessel (includ-
ing ship, tanker, or boat), or a barge for shipment to a con-
signee at the out-of-state point; or(C) through delivery by the permittee to a custom
or forwarding agent for shipment forthwith outside the state.
(2) Export sales. A permitted distributor or permit-
ted supplier makes an export sale when he sells motor fuel in
Texas to a non-Texas permitted purchaser who then, prior to
any other sale or use in Texas, sends or transports the motor
fuel forthwith outside of the state by a common or contract
carrier, ocean-going vessel (including ship, tanker, or boat),
or a barge.
(A) If the purchaser fails to provide or refuses to
divulge the final destination of .he fuel to a point outside of
Texas, thereby preventing the proper reporting of the fuel ex-
portation, the Texas taxes shall be collected by the seller at
the time of the sale in Texas.
(B) A permitted distributor or supplier making an
export sale will not be liable for the tax on motor fuel diverted
by the purchaser provided the seller has obtained, at the time
of sale, documentation from the purchaser showing the fuel is
to be delivered to a destination outside of Texas.
(b) Documentation.
(1) Common, contract carriers. The documents for
the distributor's or supplier's records, in addition to other
records required, must be supported by the bill of lading
issued by the common or contract carrier, ocean-going vessel,
or barge covering the transaction and delivery of the fuel to a
point outside the State of Texas.
(2) Proof of export. The comptroller may request
proof of export from the distributor or supplier to verify that
the motor fuel was exported from the State of Texas. This
proof may be:
(A) proof of export certified by a U.S. customs of-
fice if the fuel was exported from this state to a foreign coun-
try; or
(B) proof of export certified by port of entry of
state of importation if ports of entry are maintained; or
(C) proof from the tax officials of the state into
which the motor fuel was imported that the motor fuel has
been accounted for by the exporter on the state's tax reports;
or
(D) other proof that the fuel has been accounted
for to the state into which the motor fuel was imported.
(c) Reporting. When both parties to the transaction in
Texas are permitted distriibutors or permitted suppliers, the
transaction will be treated as a distributor to distributor or
supplier to supplier tax-free sale in Texas followed by an ex-
port or export sale; the last Texas permitted distributor or
supplier who holds legal title shall report the export or export
sale.
Issued in Austin, Texas, on December 5, 1979.Doc. No. 799232
Bob Bullock
Comptroller of Public Accounts..Effective Date: January 1, 1980
Proposal Publication Date: November 2, 1979
For further information, please call (512) 475-1930.Volume 4, Number 92, December 11, 1979
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Texas. Secretary of State. Texas Register, Volume 4, Number 92, Pages 4455-4526, December 11, 1979, periodical, December 11, 1979; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244860/m1/32/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.