IRS/Texas Comptroller Waive Dyed Diesel Fuel and Clear Diesel Fuel Restrictions
IRS/Texas Comptroller Waive Dyed Diesel Fuel and Clear Diesel Fuel Restrictions
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| IRS/Texas Comptroller Waive Dyed Diesel Fuel and Clear Diesel Fuel Restrictions On August 30, 2017, the Internal Revenue Service (IRS) and the Environmental Protection Agency (EPA), in response to the emergency caused by Hurricane Harvey, temporarily lifted their restrictions on using dyed diesel fuel on roads and highways. The waiver applies in the areas and counties for which the Environmental Protection Agency (EPA) issued waivers for Texas Low Emission Diesel Fuel. Those areas and counties are as follows: The Houston-Galveston-Brazoria area (the counties of Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, and Waller); the Beaumont-Port Arthur area (the counties of Hardin, Jefferson, and Orange); the Dallas-Fort Worth area (the counties of Collin, Dallas, Denton, Tarrant, Ellis, Johnson, Kaufman, Parker, and Rockwall); and the counties of Anderson, Angelina, Aransas, Atascosa, Austin, Bastrop, Bee, Bell, Bexar, Bosque, Bowie, Brazos, Burleson, Caldwell, Calhoun, Camp, Cass, Cherokee, Colorado, Comal, Cooke, Coryell, De Witt, Delta, Falls, Fannin, Fayette, Franklin, Freestone, Goliad, Gonzales, Grayson, Gregg, Grimes, Guadalupe, Harrison, Hays, Henderson, Hill, Hood, Hopkins, Houston, Hunt, Jackson, Jasper, Karnes, Lamar, Lavaca, Lee, Leon, Limestone, Live Oak, Madison, Marion, Matagorda, McLennan, Milam, Morris, Nacogdoches, Navarro, Newton, Nueces, Panola, Polk, Rains, Red River, Refugio, Robertson, Rusk, Sabine, San Jacinto, San Patricio, San Augustine, Shelby, Smith, Somervell, Titus, Travis, Trinity, Tyler, Upshur, Van Zandt, Victoria, Walker, Washington, Wharton, Williamson, Wilson, Wise, and Wood. The penalty relief is available in the counties listed above if:
IRS Diesel Fuel Penalty Waiver Frequently Asked Questions: Motor Fuels Tax 1. Will the Comptroller's office also lift the state's restrictions on dyed diesel fuel? The Governor and Comptroller support the Hurricane Harvey relief action and are lifting the state's restrictions on the taxable sale and use of dyed diesel fuel in Aransas, Atascosa, Austin, Bastrop, Bee, Bexar, Brazoria, Brazos, Burleson, Caldwell, Calhoun, Cameron, Chambers, Colorado, Comal, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kerr, Kleberg, Lavaca, Lee, Leon, Liberty, Live Oak, Madison, Matagorda, Montgomery, Newton, Nueces, Polk, Refugio, San Jacinto, San Patricio, Tyler, Victoria, Walker, Waller, Washington, Wharton, Willacy and Wilson counties. The Comptroller will not impose or collect the state motor fuel tax on dyed diesel fuel used on-highway between August 25, 2017 and September 15, 2017, when used exclusively for hurricane relief. 2. What happens if I paid tax on clear diesel fuel purchased and used in off-highway equipment for disaster relief and recovery efforts? A person who paid the tax on clear diesel fuel purchased and used in off-highway equipment for hurricane relief and recovery efforts within the above 54 counties declared disaster areas by the Governor can file a refund claim with the Comptroller's office. The refund claim is valid for clear diesel fuel used from August 25 through September 15, 2017. A person filing for refund will use Texas Claim for Refund of Gasoline and Diesel Fuel Taxes, Form 06-106. To claim a refund, simply enter the number of gallons of clear diesel fuel purchased and used on line 10 "Other claims not covered by above methods." The explanation required should indicate that the claim is due to Hurricane Harvey. Refund claims must be supported by fuel receipts and documentation of use as provided on the form. Refund claims must be postmarked on or before December 31, 2017. |
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