Tex. Transp. Code § 20.002 · Chapter 20. MISCELLANEOUS PROVISIONS
SCHOOL FUND BENEFIT FEE ON DIESEL FUEL USED BY CERTAIN MOTOR VEHICLES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "commercial motor vehicle" has the meaning assigned by Section 548.001.
(b) This section applies to a person, other than a political subdivision, who:
(1) owns, controls, operates, or manages a commercial motor vehicle; and
(2) is exempt from the state diesel fuel tax under Section 162.204, Tax Code.
(c) A fee to benefit the available school fund is imposed on a person for the use of diesel fuel that is:
(1) delivered exclusively into the fuel supply tank of a commercial motor vehicle; and
(2) used exclusively to transport passengers for compensation or hire between points in this state on a fixed route or schedule.
(d) The fee imposed by this section is equal to 25 percent of the diesel fuel tax rate imposed under Section 162.202, Tax Code.
(e) The comptroller shall prescribe the method for collecting a fee imposed under this section and shall deposit revenue received from the fee to the credit of the available school fund.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 1054, Sec. 3, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 39, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.20.htm
- Text hash
- sha256 65ddb259282bb0313d0cf4f3b35da4ff57bb065ee0e68b3f9555ca1882b38904
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.