(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.

Terms Used In Texas Transportation Code 20.002

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(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.

  Previous section
Next section  
 Chapter 20 Contents