SECTION 3.439. Motor Fuel Transportation Documents

(a) Manifest required.

(1) A terminal operator or an operator of a bulk plant must give a shipping document or cargo manifest to the person who operates the barge, vessel, railroad tank car, or transport vehicle into which motor fuel is loaded at the terminal rack or bulk plant rack. The terminal operator or operator of the bulk plant must keep copies of shipping documents for at least four years.

(2) A motor fuel transporter must carry the shipping document or cargo manifest in the transport vehicle for which the document was issued when transporting the fuel described in the document. The motor fuel transporter must keep copies of shipping documents for at least four years.

(b) Information required. The cargo manifest or shipping document shall be issued in sufficient quantities to provide coverage for the record keeping requirements of all parties involved in the transaction and shall contain the following information:

(1) the name and physical address or terminal code number assigned by the United States Internal Revenue Service of the terminal or the name and physical address of the bulk plant at which the cargo was loaded;

(2) the date of loading or movement;

(3) the type of motor fuel that is cargo, and if the fuel is dyed diesel fuel, a notice that states "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use";

(4) the number of gallons:

(A) in net temperature-adjusted gallons when loaded from a terminal; or

(B) in gross gallons if loaded from a bulk plant;

(5) the percentage of ethanol or methanol contained in the motor fuel;

(6) the types and percentages of cosolvents contained in the motor fuel, if methanol has been added;

(7) the percentage of water, fuel ethanol, renewable diesel, or biodiesel blended with petroleum diesel fuel, except as provided by Tax Code, §162.204(g);

(8) the destination of the cargo;

(9) the name of the seller, consignor, or shipper;

(10) the name, federal employer identification number, license, or permit number if applicable, and physical address of the purchaser or consignee. If the federal identification number, license, or permit number, and physical address of the purchaser or consignee are not printed on the cargo manifest or shipping document, then that information must be in the records of the terminal or bulk plant operator and made available for review when requested;

(11) the name and the federal employer identification number or social security number of the carrier. If the federal identification number or social security number of the carrier is not printed on the cargo manifest or shipping document, then that information must be in the records of the terminal or bulk plant operator and made available for review when requested;

(12) the method of transportation:

(A) if by truck, the license or unit number;

(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 supplier, permissive supplier, distributor, or importer. If this information is not printed on the cargo 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;

(15) import verification number or diversion number when required under §3.441 of this title (relating to Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers). The importer is responsible for writing the import verification number on the cargo manifest and the importer, exporter, or common/contract carrier is responsible for writing the diversion number on the manifest; and

(16) any other information the comptroller deems necessary for the proper administration of Tax Code, Chapter 162.

(c) Waybills or bills of lading. If a carrier transports motor 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 cargo manifest or shipping document prescribed in this section, so long as the waybill, bill of lading, or similar document lists the information described in subsection (b) of this section.

(d) 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 cargo 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 attached to or cross referenced to the cargo 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 transports 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 cargo manifest or shipping document for record purposes.

Source Note: The provisions of this §3.439 adopted to be effective October 13, 2004, 29 TexReg 9553; amended to be effective January 3, 2010, 34 TexReg 9464; amended to be effective December 2, 2013, 38 TexReg 8669