Special fuels tax law.

Chapter 10, title 122A: taxation-general, Revised civil statutes of Texas, effective September 1, 1959
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R. S. Calvert, comptroller of public accounts, Motor Fuel Tax Division , Austin
Motor fuels -- Taxation -- T



Statementas amended by chapter 158, R.S. 59th Leg., effective May 17, 1965, as amended by H.B. 525, R.S., 60th Leg., effective September 1, 1967.
ContributionsTexas. Motor Fuel Tax Division.
LC ClassificationsKFT1685.M6 A32 1967
The Physical Object
Pagination45 p.
ID Numbers
Open LibraryOL5636007M
LC Control Number68063428

Fuels tax law. Since most diesel and liquefied gas was used for non-highway purposes, a permit collection system was implemented to reduce the amount of refunding. The special fuels tax law was divided into Subchapter A for diesel and B for liquefied gas.

The fuels tax law was completely Size: 2MB. special fuels rate would be a function of the wholesale price of gasoline, and as the price of gasoline rose, the rate on special fuels would rise proportionately.

The “supplemental highway user tax” became effective July 1, Inthe General Assembly made a major change in the special fuels Size: 35KB. current gasoline excise tax rate is $ per gallon and the current undyed diesel fuel excise tax rate is $ per gallon.

The inspection fee rates are $ per gallon for dyed diesel fuel, $ per gallon for dyed kerosene, and $ per gallon for lubricating oil. Statutory Reference: Sections throughCode of Alabama, General: All combustible gas and liquids, other than gasoline, which propel registered motor vehicles, are special fuels.

Only licensed suppliers and user‑sellers maintain storage facilities of special fuels. Only licensed suppliers are allowed to make bulk sales of special fuels. Suppliers acquire special fuels on a tax‑free basis and collect the tax from user‑sellers and users.

the County Special Purpose Local Option Sales Tax (SPLOST) a popular method for financing needed SPLOST is levied in what the law refers to as a “special district,” alcoholic beverages.3 SPLOST also applies to sales of motor fuels as “prepaid local tax” (meaning it is collected at the distributor level).

Excise tax complexity makes it difficult for any company to track, calculate, and file taxes accurately. Compliance failure carries serious consequences such as significant penalties and interest, additional filing requirements, or even license suspension or revocation.

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Use this survival guide to help you address these challenges and successfully navigate the treacherous waters of motor fuel. Sec. TAX RATE. The diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section Added by Acts78th Leg., ch.Sec.

1, eff. Jan. 1, Sec.

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SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. Motor and Alternative Fuel Taxes. Taxes on motor and alternative fuels used to propel vehicles on public highways are imposed to fund highway and bridge construction, maintenance and improvement and provide revenue for State Police highway patrol operations and Department of Transportation activities.

Motor Fuels Tax. Publication (), Farmer's Tax Guide Publication - Introductory Material All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are.

Tax Rules and Laws. Rules by Subject Matter; Search Texas Laws; Texas Tax Code; Rules – Texas Administrative Code Special for the 86th Legislature: Texas School Finance; Budget Drivers; Long Term Obligations Motor Fuel Taxes and Fees.

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Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) Diesel Fuel; Gasoline. Open PDF file, KB, for Form SFTB: Supplier’s Tax Return — Special Fuels (PDF KB) Open PDF file, KB, for Form SFT Schedule E, Part C — Nontaxable Sales and Transfers Outside Massachusetts (PDF KB).

LawsChapter 5 repealed the scheduled increase in the Motor Vehicle Fuel Tax that was enacted by Laws2nd Special Session, Chapter 2.

In place of this provision, the Vehicle Fuel Tax rate was increased by 5¢ per gallon over a 3-year period.

Since the Use Fuel Tax rate was equal to the Vehicle Fuel Tax rate, the Use Fuel TaxFile Size: 52KB. • The excise tax on gasoline and gasohol will be increased from $ per gallon to $ per gallon. • The excise tax on special fuel will be increased from $ per gallon to $ per gallon.

The Department is announcing these required calculation changes as shown by form Size: 1MB. Effective October 1,the excise tax is $ per DGE or GGE. The excise tax will increase to $ per DGE or GGE on October 1, On October 1,the excise tax will increase to $ per DGE on LNG and $ per GGE on CNG.

If there is an increase in the excise tax between now and October 1,the excise taxFile Size: 2MB. The federal excise taxes, tax credits, and exemptions for various types of fuel constitute a confusing area of the tax law.

This item is intended to clear up much of the confusion faced by taxpayers and advisers alike when attempting to claim these tax credits. Failure to pay gasoline or diesel fuel taxes and divert the tax proceeds for other purposes. As a licensee or the agent or representative of a licensee, convert or attempt to convert gasoline or diesel fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud this state.

Use fuel includes diesel, biodiesel, propane, compressed natural gas, B used cooking oil and any fuel, other than gasoline, used to propel a motor vehicle on public roads.

The state tax is 36 cents per gallon, please see our tax rate page to see if jurisdictional taxes apply. Tax. Tax Rate Changes. Fuel tax rates for CNG, LNG, and hydrogen will increase beginning July 1, See Tax Bulletin for more information.

Also see the full list of tax rates. Filing Frequency. You file all fuel taxes monthly (except IFTA and special fuel user; see IFTA and Special Fuel User). Purchasing or Selling a Utah Business. Laws4th Special Session, Chapter 2 established the State Highway Department and transferred the responsibility for administering the Motor Vehicle Fuel Tax to the new Department.

The fuel tax rate was increased to 4¢ per gallon and taxpayers were allowed to claim a 1% reduction in tax liability for shrinkage of fuel. Under this. Chart for Prepayment of Sales Tax on Motor Fuel - Effective September 1, (Publication ).

Also see Important Notice N, Notice to Article A Distributors of Motor Fuel. Sales Tax Collection Charts For Qualified Motor Fuel or Highway Diesel Motor Fuel Sold at Retail (Publication ) - Effective September 1, The total amount of the bond, per license, is 3 times the estimated monthly fuel tax liability and must be between $5, and $, If you're applying for a: Fuel Supplier license - A copy of your Federal License specific to tax-free fuel transactions and a copy of licenses issued by jurisdictions.

Business Tax Credit For Fuel Use. You can claim a credit for federal excise tax you paid on fuels you used: On a farm for farming purposes (Ex: fuel used to run a tractor while plowing) positions taken on your return that are contrary to law, or changes in federal or state tax laws after January 1, Motor Carrier Road Tax; Motor Vehicle Fuels Tax; Pass-Through Entity Tax; Petroleum Gross Earnings Tax; Prepaid Wireless E Fee; Real Estate Conveyance Tax; Rental Surcharge Annual Report; Room Occupancy Solid Waste Assessment; Special Fuel Tax; Tax Paid Motor Vehicle Fuels Tax; Tobacco Products Tax; Tourism Surcharge Unrelated Business Tax.

DMV > Information Centers > Laws and Regulations > PA Vehicle Code (Title 75) Begin Main Content Area PA Vehicle Code (Title 75) Table of Contents PART I: PRELIMINARY PROVISIONS Chapter Liquid Fuels Tax. Chapter State Highway Maintenance. Chapter Transfer of State Highways. fulfill your obligations under the Sales Tax Law, you could be subject to penalties.

Some of these obligations include, but are not limited to: New York State Tax Guide for New Businesses. this publication for information on the special rules for calculating and collecting tax on sales of motor fuels, alternative fuels, motor vehicles.

Registration Reminder: Indiana DOR issued IRP and BPR annual registrations expired on Maor Apwere extended until Any delayed registrations and/or payments must have an effective renewed registration submitted by June 1, Fuel Tax Reminder: Quarterly motor carrier fuel tax returns for the first quarter that were normally due Apare due.

fuel tax to the Department of Licensing, Fuel Tax Services section. Applicable Washington laws and rules are Revised Code of Washington (RCW) Motor and Special Fuel and AircraftWashington Administrative Code (WAC) Motor and Special Fuel and Aircraft File Size: KB.

Fuel Floor Stock Tax Return Return by August 1, ; Tax by January 1, Fuel Backup Tax Return 20th of next month IFTA Tax Return last day of the month following the close of each quarter *IFTA Effective January 1,Louisiana became a member of the International Fuel Tax Agreement (IFTA).File Size: 19KB.

Prices and rates for calculating prepaid local tax on motor fuel and state excise tax on motor fuel. Prepaid Local Tax Prepaid Local Tax on motor fuel is calculated by multiplying the prepaid local tax rate by the applicable average retail price (in the chart below) by the number of gallons sold.

Effective Date Gasoline Average Retail Price. Liquid Fuels & Fuels Tax. For tax years prior to a tax of 12 cents per gallon is imposed on all liquid fuels (primarily gasoline) and fuels (diesel fuel and all other special fuels except dyed diesel fuel, liquid fuels and alternative fuels) used or sold and delivered by distributors in Pennsylvania.

Federal tax revenues. Federal fuel taxes raised $ billion in Fiscal Yearwith $ billion raised from gasoline taxes and $ billion raised from taxes on diesel and special motor fuels. The tax was last raised in and is not indexed to inflation. Total inflation from until was 68 .Motor Fuel Tax Definitions Biodiesel.

A renewable diesel fuel derived from the likes of soybean and other vegetable oils or ethanol that is intended for use in diesel engines.

the dyeing of special fuel as required by Section 4d of the Motor Fuel Tax Law. All liquids defined as "Motor Fuel" in Section of the Motor Fuel Tax Law.A special fuel tax of 23 cents per gallon is imposed on all special fuels sold for use in licensed vehicles.

A special fuel excise tax of 4 cents per gallon is imposed on dyed (red) diesel, biodiesel, and kerosene and on CNG, waste oil, and soy oil and other blending components sold .