Texas Comptroller Affirms Fuel Tax Assessment Against International Fuel Tax Agreement Licensee

The Texas Comptroller of Public Accounts Aug. 31 affirmed the Tax Division’s (staff) fuel tax assessment against Taxpayer, an International Fuel Tax Agreement (IFTA) licensee. The staff audited Taxpayer on an estimated basis and assessed excise tax, a 10 percent late penalty, and accrued interest. Taxpayer requested a redetermination and provided documentation for review. The staff agreed to certain adjustments. Taxpayer then protested the amended audit, contending that it paid the tax on all fuel purchases and that the audit overstated the miles traveled and fuel consumed by its fleet. The staff contended that the documentation was insufficient to warrant ...