OVERVIEW

The Texas Motor Fuels Tax Snapshot course is part of our Snapshot Series. The goal of our Snapshot Series is to provide answers to “Key Tax Determination Questions”. These questions (and answers!) allow you to understand how the state imposes motor fuels tax – in just over an hour!

The “Key Tax Determination Questions” are:

• How is motor fuels tax imposed in this jurisdiction?

• Who is the taxpayer?

• What products are subject to motor fuels tax?

• Who pays tax on product imported to this state?

• Is there a tax on product exported from this state?

• What is the customer license status required to export?

• Which state’s tax is imposed – origin or destination – on exports?

• What gallon basis – gross, net or billed – is tax imposed upon?

• Is a discount granted on the motor fuels tax return?

• Is the discount required to be shared with the customer?

• Does the jurisdiction require deferral?

• Is deferral at the customer’s election?

• What is the due date for deferral payments from customers?

• Is the treatment of diversions addressed in statute or by state policy?

• How is a diversion number obtained?

PREREQUISITES

Basic knowledge of the following motor fuels tax concepts – flow of product, key industry terms & definitions, and tax imposition points. If you need an introduction or refresher of these concepts before taking this course, please refer to our Motor Fuels Tax 101 course on www.motorullc.com prior to taking a course in our Snapshot Series.

WHO SHOULD ATTEND

Motor Fuels Tax professionals with current or prospective fuel transactions in Texas, including refiners, traders, wholesalers and clients in the natural gas industry who operate fractionation plants, as well as other professionals with an interest in learning more about Texas motor fuels tax.

ADDITIONAL INFORMATION

• Course Length – 1 hour

• Prerequisites – MotorU’s Motor Fuels Tax 101 course or a general understanding of fuel movements and key industry terms

• Course Expiration – 30 days from Enrollment Date

• CPE Credits – N/A

COURSE HANDOUTS

• Answers to Tax Determination Key Questions

• Glossary of Key Terms

COURSE REVIEWED – 2/2024