34 Tex. Admin. Code § 9.4038

Current through Reg. 49, No. 45; November 8, 2024

Section 9.4038 - Definition of Petroleum Products

For the purposes of administration and operation of appraisal districts, the term "liquid or gaseous materials that are the immediate derivatives of the refining of oil or natural gas," as used in the Tax Code, § 11.251, means the following products:

(1) ethane;

(2) propane;

(3) butane;

(4) normal butane;

(5) isobutane;

(6) butane-propane;

(7) motor gasoline;

(8) natural gasoline;

(9) kerosene;

(10) home heating oil;

(11) diesel fuel;

(12) other middle distillates;

(13) aviation gasoline;

(14) kerosene-type jet fuel;

(15) naphtha-type jet fuel;

(16) fuel oil #4 for utility use;

(17) fuel oils #5, #6 for utility use;

(18) fuel oil #4 for nonutility use;

(19) fuel oils #5, #6 for nonutility use;

(20) bunker C;

(21) navy special;

(22) lubricants;

(23) special naphtha;

(24) solvent products; and

(25) crude oil.

34 Tex. Admin. Code § 9.4038

Adopted by Texas Register, Volume 49, Number 04, January 26, 2024, TexReg 0421, eff. 2/1/2024