Texas Form 06-106 is the Claim for Refund of Gasoline or Diesel Fuel Taxes that licensed and unlicensed users file with the Texas Comptroller of Public Accounts to recover state motor fuel tax paid on gasoline, diesel, compressed natural gas (CNG), or liquefied natural gas (LNG) used for an exempt purpose or moved out of Texas. The form is governed by Texas Tax Code Chapter 162 and Comptroller Rule 3.432, which together set the eligibility rules, the one-year filing window, and the documentation that must travel with the claim.
The current state tax rate sits at 20 cents per gallon on gasoline and diesel under Tex. Tax Code §162.102, which is why even a small farm or contractor can leave hundreds or thousands of dollars on the table by filing this form wrong. According to the Comptroller’s own Motor Fuels Tax program data, Texas refunds tens of millions of dollars in motor fuel tax each year, yet a meaningful share of paper claims are kicked back for missing schedules, expired filing windows, or mismatched gallons.
Here is what this guide covers:
- ⛽ Exactly what every box, line, and signature block on Form 06-106 means and how to fill it.
- 🧾 The supporting schedules, invoices, and bills of lading you must attach for the claim to clear.
- 🚜 Three full filled-out walkthroughs for a farmer, a licensed exporter, and an off-highway contractor.
- 📬 Every filing channel — Webfile, mail, and fax — with addresses, processing times, and proof-of-filing tips.
- ⏱️ The one-year statute of limitations under Tex. Tax Code §162.128 and the field-level mistakes that quietly kill refunds.
What the Form Is and Who Must File It
Form 06-106 is the official Texas refund claim used to ask the Comptroller for a return of state motor fuel tax already paid at the rack or pump. It is not a federal form; the federal counterparts are IRS Form 4136 (claimed on the income tax return) and IRS Form 8849 (claimed quarterly), and many filers can claim both Texas and federal refunds on the same gallons.
The people who must — or may — file Form 06-106 fall into a few buckets. License holders such as suppliers, distributors, exporters, and blenders use it to recover tax on fuel they exported, lost, or sold tax-free after paying tax upstream, as authorized by Tex. Tax Code §162.125. End users without a license — farmers, ranchers, manufacturers, off-highway contractors, public school districts, certain transit operators, volunteer fire departments, and nonprofit electric cooperatives — file the form to recover tax on gallons used in an exempt manner.
Eligibility is purpose-based, not status-based. A landscaper can claim a refund on gasoline burned in a commercial mower because that gallon never touched a public road, while the same landscaper cannot claim a refund on gasoline burned in the pickup that towed the trailer. The Comptroller’s Motor Fuels Tax FAQ lays out the eligible end uses, and Comptroller Rule 3.432 is the binding regulation that governs how the claim is reviewed.
A common misconception is that only big trucking companies or fuel wholesalers use Form 06-106. The reality is that most claims by dollar volume come from license holders, but most claims by headcount come from farms, ranches, school districts, and small contractors. If you bought fuel in Texas, paid the 20-cent state tax, and used those gallons for something the statute exempts, this is your form.
Before You Start: Documents and Information You Need
You should never open Form 06-106 cold. The Comptroller’s reviewers cross-check every gallon against invoices and your taxpayer history, and a missing document is the single most common reason a paper claim sits in suspense for months. Pull the following items before you write anything on the form.
- 11-digit Texas Taxpayer Number. This is the number the Comptroller assigned you when you registered for any Texas tax account. Without it, the claim cannot be matched to your account, and the refund will not be issued. Look it up on your Webfile login or any prior Texas tax notice.
- Federal Employer Identification Number (FEIN) or Social Security Number. Sole proprietors with no FEIN use their SSN; entities use the FEIN that appears on their IRS letter. A mismatch with IRS records will trigger a manual review.
- Original purchase invoices showing Texas motor fuel tax paid. Each invoice must show the seller’s name and address, the date, the number of gallons, the type of fuel, the price, and the tax separately stated. Pump receipts that lump tax into the price are not enough on their own; the Comptroller’s auditors want the tax broken out.
- Bills of lading for exported fuel. Exporters must show the destination state, the carrier, and the date the fuel left Texas, as required under Tex. Tax Code §162.104.
- Use logs for off-highway, agricultural, or PTO use. A simple spreadsheet showing equipment, hours, and gallons consumed is fine, but it must be contemporaneous. Reconstructed logs after an audit notice rarely hold up.
- A schedule of gallons by month and fuel type. The Comptroller wants gasoline, diesel, CNG, and LNG broken out separately because each has its own tax rate and refund pool.
- License number, if you hold one. Suppliers, distributors, importers, exporters, blenders, and motor fuel transporters must list their license number so the claim ties back to their monthly returns.
- A signed Form 01-137 Power of Attorney, if a CPA or attorney signs for you. Without it, the Comptroller will reject the signature and the claim will sit until you re-sign personally.
- Banking information for direct deposit, if you want EFT. Paper checks are still the default; EFT requires a separate authorization.
- Your prior Form 06-106, if any. Reviewers compare claim patterns year to year, and consistent gallons-per-acre or gallons-per-route numbers help your claim clear faster.
If any one of these is missing, stop and gather it before filling anything out. A claim filed without invoices is not a claim — it is a placeholder that the Comptroller will deny under Comptroller Rule 3.432.
Where to Get the Form and How to Access It
The only authoritative copy of Form 06-106 lives on the Comptroller’s website. Download the official Form 06-106 PDF directly; do not use scanned copies floating around tax-prep blogs because the box numbering changes when the form is revised. The revision date prints in the lower-left corner of page 1, and you should match it against the version posted on the Comptroller’s forms catalog before you start writing.
Three access paths exist. The first is the fillable PDF, which lets you type entries on screen, save the file, and print it for signature. The second is the paper-and-pen route, which is still common among farmers and rural filers; print the form, write in black ink, and avoid pencil because the imaging system will reject pencil entries. The third is the Webfile eSystems portal, which license holders use to file electronically; it does not present the form box-for-box but asks the same questions in a guided interview.
A frequent misconception is that the Comptroller mails the form on request. The agency does mail the form if you call 1-800-252-1383, but the fastest, cleanest copy is the PDF. If you need the Spanish-language guidance, the Comptroller publishes plain-language Motor Fuels Tax publications explaining each line.
Step-by-Step: How to Fill Out Form 06-106 Line by Line
The form is short — two pages of identifying information and gallon claims, plus required schedules — but every box matters. Work top to bottom and do not skip blanks; a missing field is treated as a defective claim. Use all caps, black ink, and MM/DD/YYYY date formatting throughout, exactly as the Comptroller’s imaging instructions require.
Item 1: Taxpayer Number
Item 1 asks for your 11-digit Texas Taxpayer Number assigned by the Comptroller. Write it left-justified, no dashes, no spaces; the imaging system reads each digit into a fixed cell.
To answer it, pull the number from your Webfile dashboard or from any prior Texas tax notice. If you have never held a Texas tax account, you must apply for a number using Form AP-133 before you can file Form 06-106.
For example, Maria Lopez, a Hidalgo County farmer, writes 17412345678 in Item 1.
A nuance: if you are a sole proprietor with no Texas account, the Comptroller will issue a refund-only number when you apply, and that number — not your SSN — goes in Item 1.
The most common mistake is writing the federal EIN here. The system rejects it because the field is validated against Comptroller records, and your refund stalls in suspense until a reviewer manually matches the names.
A misconception is that the taxpayer number is the same as a sales tax permit number; it is not. The taxpayer number is the master 11-digit identifier, while the permit number is an outlet-level number. Always use the master.
Item 2: Federal Employer Identification Number (FEIN)
Item 2 asks for your nine-digit FEIN, or your SSN if you have no FEIN. Write it in the format XX-XXXXXXX for FEINs or XXX-XX-XXXX for SSNs.
To answer it, copy the number directly from your IRS EIN assignment letter (CP 575) or your most recent federal income tax return. The number must match the IRS records that the Comptroller pings during cross-verification.
For example, Carlos Ruiz, an exporter operating Ruiz Fuels LLC, writes 75-1234567 in Item 2.
A nuance: single-member LLCs that are disregarded entities sometimes have both an FEIN and an owner SSN. Use the FEIN if the Texas account was opened under the FEIN; use the SSN only if the account was opened under the SSN.
A common mistake is transposing two digits. The Comptroller’s matching engine treats a transposition as a mismatch and routes the claim to manual review, which adds 30 to 60 days.
A misconception is that the FEIN is optional for individual farmers. It is not optional — every filer must give either an FEIN or an SSN, and leaving the field blank voids the claim under Comptroller Rule 3.432.
Item 3: Taxpayer Name and Mailing Address
Item 3 asks for the legal name of the filer and the mailing address where the refund check should arrive. Use the exact legal name on file with the Comptroller, not a DBA.
To answer it, write the name on the first line, the street or P.O. box on the second, and city, state, and ZIP on the third. Do not abbreviate state names other than the two-letter postal code.
For example, Lone Star Harvest LLC enters its registered name and 15422 FM 1425, Harlingen, TX 78550 as the mailing address.
A nuance: if you have moved since your last filing, you must also file Form AP-203 address change or update through Webfile, otherwise the refund check is mailed to the old address and treated as delivered.
A common mistake is using a DBA instead of the legal name. The check is cut in the legal name, and a DBA-only check cannot be cashed without a bank-level assignment, which delays your money by weeks.
A misconception is that a P.O. Box is not allowed. P.O. Boxes are allowed and routine; what is not allowed is a third-party mailbox service that does not accept registered mail.
Item 4: Period Covered by Claim (From / To)
Item 4 asks for the beginning and ending dates of the period during which the fuel was purchased or used. Enter both in MM/DD/YYYY format.
To answer it, set the From date to the earliest invoice date in the claim and the To date to the latest. The whole period must fall inside the one-year statute of limitations under Tex. Tax Code §162.128, measured from the date of purchase for end users and from the first day of the calendar month following the purchase for license holders.
For example, Maria Lopez claims gallons bought from 01/01/2025 through 12/31/2025 and writes those exact dates in Item 4.
A nuance: you may file one claim per period or roll multiple months into a single annual claim, but you may not split one invoice across two claims.
A common mistake is dating the To field beyond today. The form is for fuel already purchased and used; future-dated periods are rejected on intake.
A misconception is that the one-year clock runs from the end of the year. It runs from each individual invoice date, so a January 2025 invoice expires in January 2026 even if December 2025 invoices on the same claim are still timely.
Item 5: License Number (if applicable)
Item 5 is only for license holders — suppliers, distributors, importers, exporters, blenders, motor fuel transporters, dyed-diesel bonded users, and aviation fuel dealers. Unlicensed end users leave it blank.
To answer it, write the license number exactly as it appears on the license certificate the Comptroller issued, including any letter prefix.
For example, Ruiz Fuels LLC, a licensed exporter, writes EXP-987654 in Item 5.
A nuance: if you held a license during part of the claim period and surrendered it before filing, list the number anyway with a note in the margin that the license was surrendered on a specific date.
A common mistake is mixing up the license number and the taxpayer number. They are different and serve different purposes; the license number ties the claim to the monthly motor fuel return, while the taxpayer number ties it to the master account.
A misconception is that an end user benefits from listing a license number they do not hold. They do not — entering a fake or borrowed license number is treated as a material misrepresentation under Tex. Tax Code §162.403 and can trigger criminal exposure.
Item 6: Type of Fuel (Gasoline, Diesel, CNG, LNG)
Item 6 asks you to identify the type of motor fuel being claimed. The form provides separate columns or check boxes for gasoline, diesel, CNG, and LNG, because each fuel has its own tax rate and refund pool.
To answer it, mark the box for each fuel type included in the claim, and report gallons (or gasoline-gallon equivalents for CNG/LNG) in the matching row of Item 7.
For example, Lone Star Harvest LLC marks both Gasoline and Diesel because the farm uses gasoline in mowers and diesel in tractors.
A nuance: kerosene used as diesel falls under the diesel column; aviation gasoline is not claimed on Form 06-106 but on the aviation-specific schedule referenced in the Comptroller’s aviation fuel guidance.
A common mistake is rolling all fuels into one gallon total. The Comptroller cannot apply the right rate, and the claim is sent back for breakdown.
A misconception is that biodiesel blends are nontaxable. They are taxable in proportion to the petroleum component, and the refundable portion is calculated on the petroleum gallons only.
Item 7: Gallons Claimed and Reason for Refund
Item 7 is the heart of the form. You enter the net gallons on which Texas tax was paid and the reason code that explains why those gallons qualify for refund.
To answer it, list gallons by fuel type and by reason code. Reason codes track the statutory categories — examples include export out of Texas, agricultural off-highway use, public school district use, transit company use, and PTO use — and are listed in the Form 06-106 instructions. Multiply gallons by the current rate (20 cents for gasoline and diesel) to compute the refund amount.
For example, Maria Lopez writes 4,200 gallons of diesel under reason code Agricultural Use, producing a refund of $840.00.
A nuance: gallons used in a vehicle that also drives on public roads must be allocated. The Comptroller accepts a documented allocation method, but a 100% off-highway claim on a registered on-road truck will not survive audit.
A common mistake is claiming gross gallons rather than net. Net excludes losses, evaporation, and any portion already refunded by the supplier; gross will overstate the claim and can trigger a fraud flag.
A misconception is that the Comptroller calculates the refund for you. It does not — you must compute the dollar amount and any error is your error, not the agency’s.
Item 8: Total Refund Requested
Item 8 totals the dollar refund requested across all fuel types and reason codes. Round to the nearest cent.
To answer it, sum the line items from Item 7 and write the total in the box. The total must reconcile exactly to the schedules attached.
For example, Lone Star Harvest LLC totals $1,260.00 across gasoline and diesel claims.
A nuance: if you owe other Texas taxes, the Comptroller will offset your refund against the balance under Tex. Govt. Code §403.055 and pay you only the difference.
A common mistake is forgetting to apply the correct rate per fuel type. CNG and LNG are taxed at 15 cents per gasoline-gallon-equivalent, not 20, and miscalculating the rate produces an exact-penny mismatch the imaging system flags.
A misconception is that interest accrues on refunds from day one. Interest only begins running 60 days after a complete claim is filed, under Tex. Tax Code §111.064, so an incomplete claim earns no interest during suspense.
Item 9: Signature, Title, Date, and Phone
Item 9 is the certification block. Signing here certifies under penalty of perjury that the gallons and reasons are true and correct.
To answer it, the owner, an officer with authority to bind the entity, or a representative under a filed Form 01-137 Power of Attorney must sign in ink, print the title, date the form, and provide a daytime phone number.
For example, Carlos Ruiz, Managing Member, signs and dates the form 03/14/2026 with phone 956-555-0144.
A nuance: digital signatures are accepted on PDFs filed through Webfile, but mailed paper claims must carry a wet ink signature.
A common mistake is having a bookkeeper or CPA sign without a filed power of attorney. The Comptroller treats the signature as defective and returns the claim, sometimes after the one-year window has closed.
A misconception is that signing only commits you to the math. Signing certifies the purpose of the gallons too, and a false purpose can support a Class A misdemeanor or felony under Chapter 162’s penalty subchapter.
Required Schedules and Attachments
Form 06-106 is incomplete without its schedules. Attach a Schedule of Purchases listing every invoice (date, seller, gallons, fuel type, tax paid), and where applicable a Schedule of Disbursements for license holders showing how the fuel was sold or moved. Exporters attach bills of lading; agricultural users attach use logs; school districts attach a board resolution authorizing the claim.
The schedules are not optional. The Comptroller’s reviewers tie every gallon on Item 7 back to a line on the schedule, and unmatched gallons are denied.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below illustrate the most common Form 06-106 patterns. Each follows one named filer through the form from start to finish.
Scenario 1: Maria Lopez, Hidalgo County Farmer
Maria runs a 600-acre citrus operation and burns diesel in two tractors and a harvester all year. None of that fuel touches a public road, so every gallon is refundable.
| Form Section | What Maria Enters |
|---|---|
| Item 1 — Taxpayer Number | 17412345678 |
| Item 2 — FEIN/SSN | 123-45-6789 (sole proprietor SSN) |
| Item 3 — Name and Address | Maria Lopez / 15422 FM 1425 / Harlingen, TX 78550 |
| Item 4 — Period Covered | 01/01/2025 to 12/31/2025 |
| Item 5 — License Number | Blank (unlicensed end user) |
| Item 6 — Type of Fuel | Diesel |
| Item 7 — Gallons and Reason | 4,200 gallons / Agricultural Use |
| Item 8 — Total Refund Requested | $840.00 |
| Item 9 — Signature | Maria Lopez / Owner / 03/02/2026 |
| Attachments | 12 monthly invoices, equipment use log |
Scenario 2: Carlos Ruiz, Licensed Exporter (Ruiz Fuels LLC)
Carlos holds a Texas exporter license and moved a tanker of gasoline from Laredo to Monterrey. He paid Texas tax at the rack and now claims it back because the fuel left the state.
| Form Section | What Carlos Enters |
|---|---|
| Item 1 — Taxpayer Number | 32099887766 |
| Item 2 — FEIN/SSN | 75-1234567 |
| Item 3 — Name and Address | Ruiz Fuels LLC / 2001 Mines Rd / Laredo, TX 78045 |
| Item 4 — Period Covered | 02/01/2026 to 02/28/2026 |
| Item 5 — License Number | EXP-987654 |
| Item 6 — Type of Fuel | Gasoline |
| Item 7 — Gallons and Reason | 8,000 gallons / Export Out of Texas |
| Item 8 — Total Refund Requested | $1,600.00 |
| Item 9 — Signature | Carlos Ruiz / Managing Member / 03/14/2026 |
| Attachments | Bill of lading, export invoice, supplier invoice |
Scenario 3: Janet Pierce, Off-Highway Contractor (Pierce Site Services)
Janet runs a small grading company and burns gasoline in skid steers and generators that never leave the jobsite. Her on-road pickup is not part of the claim.
| Form Section | What Janet Enters |
|---|---|
| Item 1 — Taxpayer Number | 18800221199 |
| Item 2 — FEIN/SSN | 82-7766554 |
| Item 3 — Name and Address | Pierce Site Services Inc / 410 Mesa Rd / Round Rock, TX 78664 |
| Item 4 — Period Covered | 07/01/2025 to 12/31/2025 |
| Item 5 — License Number | Blank |
| Item 6 — Type of Fuel | Gasoline |
| Item 7 — Gallons and Reason | 1,150 gallons / Off-Highway Equipment Use |
| Item 8 — Total Refund Requested | $230.00 |
| Item 9 — Signature | Janet Pierce / President / 04/05/2026 |
| Attachments | Pump receipts, equipment hour log, jobsite list |
A fourth named filer worth knowing is Aisha Williams, business manager of the Eastfield ISD school district, who files Form 06-106 to recover gasoline tax on district-owned bus fleet maintenance trucks used only on school grounds. A fifth is Marcus Tate, fleet director for a rural transit cooperative, who files quarterly to recover diesel tax under the public transit category.
How to File the Completed Form
Form 06-106 can be filed three ways, and the right channel depends on whether you hold a license. Pick one channel per claim — do not duplicate-file by mailing and Webfiling the same period, because the system will treat the second filing as an amendment.
Mail. Send the signed paper form and all schedules to Comptroller of Public Accounts, 111 E. 17th Street, Austin, TX 78774-0100. There is no filing fee. Use certified mail with return receipt as your proof of filing; the green card is your statute-of-limitations evidence if the claim ever ages out. Processing typically runs 8 to 12 weeks for a clean claim and longer if reviewers request more documents.
Webfile / eSystems. License holders log in to the Comptroller’s Webfile portal and file the refund through the motor fuels module. Schedules upload as PDFs. Processing is faster — often 4 to 6 weeks — and the portal time-stamps the submission, which is its own proof of filing.
Fax. The Comptroller still accepts fax filings at 512-936-0013 for certain refund claims, but the agency’s preference is mail or Webfile because faxed schedules often image poorly. If you fax, follow up with mailed originals.
Payment of the refund comes either as a paper check mailed to the Item 3 address or, if you completed Form 74-176 EFT Authorization, as a direct deposit. Always keep a full copy of the filed form, the schedules, and the proof-of-filing for at least four years, the Comptroller’s general audit window under Tex. Tax Code §111.201.
What Happens After You File
Once the Comptroller receives your claim, it goes to the Audit Division’s motor fuels refund unit for review. The reviewer matches your Item 1 taxpayer number against the master account, verifies that you filed any required monthly returns, and ties each gallon on Item 7 to your attached schedule.
If the claim is clean, you receive a refund warrant (state-issued check) or an EFT deposit within roughly 8 to 12 weeks for paper filings and 4 to 6 weeks for Webfile filings. Interest may accrue at the statutory rate set under Tex. Tax Code §111.064 if the Comptroller takes longer than 60 days from a complete filing to issue the refund.
If the claim is incomplete, the reviewer mails a Notice of Additional Information Required asking for specific documents. You typically have 30 days to respond; ignoring the notice causes the claim to be denied for failure to substantiate.
If the claim is denied in whole or part, you may request a redetermination hearing with the Comptroller’s State Office of Administrative Hearings within 60 days under Tex. Tax Code §111.105. Beyond that, judicial review is available in Travis County district court.
Mistakes to Avoid When Filling Out the Form
- Filing after the one-year deadline. The claim is barred and the refund is gone forever.
- Using the federal EIN in Item 1 instead of the Texas Taxpayer Number. The claim cannot match your account and stalls indefinitely.
- Lumping all fuel types together in Item 7. Reviewers cannot apply the right rate, and the claim is returned for breakdown.
- Claiming on-road gallons as off-highway. The audit team checks vehicle registrations and disallows the on-road portion.
- Missing the bill of lading on an export claim. Without it, the export reason code fails and the entire export claim is denied.
- Pencil entries on the paper form. The imaging system rejects them and treats the form as unfiled.
- Unsigned form or signature without a power of attorney. The Comptroller treats the claim as defective and returns it.
- Computing the refund at the wrong rate. A 15-cent CNG claim charged at 20 cents fails the math check at intake.
- Filing a duplicate claim by mail and Webfile. The second filing is treated as an amendment and delays the first.
- No invoices attached. No invoices means no tax paid means no refund — the rule under Comptroller Rule 3.432.
- Mixing two claim periods on one form. The Comptroller will accept only the period in Item 4 and discard the rest.
- Using a DBA in Item 3 instead of the legal name. The refund check is uncashable as drafted.
Do’s and Don’ts
- Do download the official 06-106 PDF every time, because the form is periodically revised.
- Do keep contemporaneous use logs, because reconstructed logs almost never survive audit.
- Do file by certified mail with return receipt, because the green card is your statute-of-limitations evidence.
- Do break out gallons by fuel type, because each has its own rate.
- Do reconcile Item 8 to your schedules to the penny, because intake rejects mismatches.
- Do sign in wet ink on paper claims, because the imaging system flags photocopied signatures.
- Don’t file after the one-year window, because the claim is barred under Tex. Tax Code §162.128.
- Don’t use pump receipts that don’t separately state the tax, because they fail the documentation rule.
- Don’t let a CPA sign without a filed Form 01-137, because the signature will be rejected.
- Don’t claim 100% off-highway use on an on-road truck, because the audit team will disallow it.
- Don’t mail and Webfile the same claim, because the duplicate creates a processing tangle.
- Don’t forget the federal claim — many gallons also qualify on IRS Form 4136 or Form 8849.
Pros and Cons of Filing on Your Own vs. With Help
Filing pro se works well for small, clean claims; hiring a tax pro pays off when the gallons or the audit risk are large. The table below compares the two approaches.
| Pro Se (Filing on Your Own) | With a Tax Professional |
|---|---|
| Pro: No professional fee, all of the refund stays with you. | Pro: A pro spots reason codes you may miss and increases the claim. |
| Pro: Full control over the schedules and the timing. | Pro: A pro signs under Form 01-137 and shoulders the audit defense. |
| Pro: Builds your in-house knowledge for future claims. | Pro: Faster turnaround because clean filings clear faster. |
| Pro: Works well for repeat farm or off-highway claims. | Pro: Federal Form 4136 / 8849 coordination is included. |
| Pro: Webfile is genuinely easy for license holders. | Pro: Multi-year amended claims are managed correctly. |
| Con: Easy to miss reason codes and leave money on the table. | Con: Fees can run 10–25% of the refund. |
| Con: Field-level mistakes can age out the one-year window. | Con: You give up some control over timing and document choices. |
| Con: No professional cushion if audit questions arise. | Con: Quality varies; not every CPA knows motor fuels. |
| Con: Webfile setup for first-time users is fiddly. | Con: Engagement letters can take weeks to negotiate. |
| Con: You eat the cost of any rejected schedule. | Con: A bad pro can produce worse claims than careful pro se filing. |
FAQs
Is there a deadline to file Form 06-106?
Yes. You must file within one year of the date of purchase under Tex. Tax Code §162.128. Late claims are barred, regardless of the reason for the delay.
Is there a fee to file Form 06-106?
No. The Texas Comptroller charges no filing fee for motor fuel refund claims, whether filed by mail, fax, or Webfile.
Do I write my Texas Taxpayer Number or my FEIN in Item 1?
Yes — Item 1 is for the 11-digit Texas Taxpayer Number only. The FEIN goes in Item 2. Mixing the two is the most common rejection trigger.
Can I claim a refund on gasoline used in my personal car for business?
No. Gallons burned on public roads are not refundable, even for business use, because the road tax is the price of using the road.
Do I list a license number in Item 5 if I am a farmer?
No. Item 5 is only for license holders such as suppliers, distributors, and exporters. Unlicensed end users leave Item 5 blank.
Can I claim both Texas and federal motor fuel refunds on the same gallons?
Yes. You file Texas Form 06-106 with the Comptroller and federal Form 4136 or Form 8849 with the IRS for the same exempt gallons.
Do I write all caps in Item 3 or normal case?
Yes, write in all caps with black ink. The Comptroller’s imaging system reads all-caps cleaner and rejects mixed-case entries less often.
Can I file Form 06-106 electronically?
Yes, license holders can file through the Comptroller’s Webfile / eSystems portal. Many unlicensed end users still file by mail because the portal expects a license.
Does interest accrue on my refund?
Yes, but only after 60 days from a complete filing under Tex. Tax Code §111.064. Incomplete claims earn no interest during suspense.
Do I need to attach invoices?
Yes. Every claim must include invoices that separately state the Texas motor fuel tax paid. Pump receipts that lump tax into price are not enough.
Can my CPA sign Form 06-106 for me?
Yes, but only with a filed Form 01-137 Power of Attorney. Without it, the Comptroller rejects the signature and returns the claim.
Can I amend a Form 06-106 I already filed?
Yes. File a corrected Form 06-106 marked “AMENDED” at the top, with revised schedules, within the original one-year window from each invoice date.
Is CNG taxed at the same rate as gasoline for refund purposes?
No. CNG and LNG are taxed at 15 cents per gasoline-gallon-equivalent under Tex. Tax Code §162.355, not the 20-cent gasoline rate.
Can a school district claim a refund on bus fuel?
Yes. Texas public school districts qualify under Tex. Tax Code §162.125 for the gasoline they buy, and they file Form 06-106 like any other end user, attaching a board resolution.
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