Blank Texas 06 352 Form

1. What is the Texas 06 352 form?

   The Texas 06 352 form is a signed statement used by purchasers of dyed diesel fuel in Texas. This form certifies that the fuel will not be used in motor vehicles on public highways and outlines the conditions under which the fuel can be purchased tax-free.

2. Who needs to fill out this form?

   This form must be completed by any entity or individual purchasing dyed diesel fuel for specific uses, primarily in oil or gas production. It is essential for ensuring compliance with state regulations regarding the use of dyed diesel fuel.

3. What information is required on the form?

   • Purchasing entity name
   • Address of the purchasing entity
   • End user signed statement number
   • Taxpayer number
   • Parent corporation name and address, if applicable

4. What questions must be answered on the form?

   The form includes three critical questions regarding the intended use of the diesel fuel. These questions determine whether the purchaser can legally sign the statement:

   • Will you use any of this diesel fuel in a motor vehicle on public highways, streets, or roads?
   • Will you resell any of this diesel fuel?
   • Will you purchase more than 10,000 gallons per month?

5. What happens if I answer "YES" to any of the questions?

   If any answer is "YES," you cannot legally sign the statement. However, an exception exists for purchasers using the form for oil or gas production, provided they also submit a Letter of Exception from the Comptroller.

6. What is the significance of the declaration on the form?

   The declaration affirms that the purchaser will not use the dyed diesel fuel on public highways and will consume it exclusively within Texas. It also states that the fuel will not be resold or delivered into the fuel supply tanks of motor vehicles operating on public roads.

7. What are the penalties for providing false information?

   Providing false information on the form can lead to fines and criminal penalties as specified by law. It is crucial to ensure that all statements made are accurate and truthful.

8. How should I keep the completed form?

   The completed form is considered your master copy. It is important to retain it in your files and make copies as needed for future transactions or audits.

9. Where can I get more information about the Texas 06 352 form?

   For additional information, you can contact the Texas Comptroller’s office at (800) 252-1383 or (512) 463-4600.

10. What is the effective date of the form?

    The effective date of the form is the date when the purchaser intends to start using the dyed diesel fuel. It is important to ensure that this date aligns with your purchasing schedule.

When completing the Texas 06 352 form, individuals often make several common mistakes that can lead to complications. One frequent error is failing to provide accurate information regarding the purchasing entity's name. It is essential to ensure that the name matches the official records to avoid any discrepancies. Inaccurate names can result in delays or rejection of the application.

Another mistake involves overlooking the requirement to disclose the parent corporation's name and address when applicable. If the purchaser is a division of a corporation, the form must reflect the parent corporation's details rather than the division's. This oversight can lead to confusion and may cause the form to be deemed invalid.

Additionally, individuals sometimes misinterpret the questions regarding the intended use of the diesel fuel. If any answer to the questions about using the fuel in motor vehicles or reselling it is "YES," the statement cannot be signed. Misunderstanding these questions can lead to legal issues and potential penalties.

Lastly, individuals may forget to retain a copy of the signed statement for their records. The form serves as a master copy, and it is vital to keep it on file for future reference. Failing to do so can create problems if there are questions or audits regarding the purchase of dyed diesel fuel.

The Texas 06 352 form is essential for purchasing tax-free dyed diesel fuel. It serves as a declaration that the purchaser will not use the fuel in a manner that violates state regulations. Alongside this form, several other documents may be necessary to ensure compliance with Texas tax laws and regulations. Below is a list of related forms and documents that are often used in conjunction with the Texas 06 352 form.

• Letter of Exception: This document is issued by the Comptroller. It allows a purchaser to buy dyed diesel fuel for exclusive use in oil or gas production, permitting purchases of up to 25,000 gallons per month.
• Texas Sales and Use Tax Permit: This permit is required for businesses that sell taxable goods or services in Texas. It verifies that the business is registered to collect sales tax.
• Fuel Purchase Agreement: This agreement outlines the terms and conditions between the buyer and seller regarding the purchase of fuel, including pricing and delivery terms.
• Tax Exemption Certificate: This certificate is used to claim exemption from sales tax on certain purchases. It must be completed and provided to the seller at the time of purchase.
• Business Entity Registration: This document confirms that a business is properly registered with the state of Texas, ensuring it is recognized as a legal entity.
• Certificate of Authority: This certificate is necessary for out-of-state businesses to legally conduct business in Texas. It is issued by the Secretary of State.
• Invoice for Dyed Diesel Fuel: This document provides a detailed record of the transaction, including quantities, prices, and terms of sale, serving as proof of purchase.
• Affidavit of Non-Use: This affidavit certifies that the dyed diesel fuel will not be used in any motor vehicles operating on public highways, reinforcing compliance with regulations.

Each of these documents plays a vital role in ensuring that the purchase and use of dyed diesel fuel comply with Texas regulations. It is important for purchasers to familiarize themselves with these forms to avoid potential legal issues.

The Texas 06 352 form is an important document used for purchasing tax-free dyed diesel fuel. Several other forms serve similar purposes in different contexts. Here’s a list of those documents and how they relate to the Texas 06 352 form:

• IRS Form 8849: This form is used to claim refunds for certain fuel taxes. Like the Texas 06 352, it deals with fuel tax exemptions, ensuring that users comply with tax regulations.
• Texas Form 01-114: This is a Texas Sales and Use Tax Resale Certificate. It allows businesses to purchase items tax-free for resale, similar to how the Texas 06 352 allows for tax-free diesel fuel purchases.
• Texas Form 06-001: The Texas Motor Fuels Tax Exemption Certificate is for entities exempt from motor fuels taxes. It parallels the Texas 06 352 in that it provides a way to avoid tax on specific fuel types.
• IRS Form 637: This form registers businesses for certain excise taxes. It ensures compliance, much like the Texas 06 352 ensures that dyed diesel fuel is used appropriately.
• Texas Form 14-117: This is a Texas exemption certificate for certain non-profit organizations. It allows tax-free purchases, similar to the tax-free provisions of the Texas 06 352 for diesel fuel.
• Texas Form 06-129: The Texas Certificate of Exemption for agricultural use allows farmers to purchase fuel without tax. This is akin to the Texas 06 352, as both forms focus on specific use cases for fuel.
• IRS Form 720: This is used to report and pay federal excise taxes on fuel. Like the Texas 06 352, it is related to the regulation and taxation of fuel but serves a broader purpose at the federal level.

Each of these documents serves to clarify tax responsibilities and exemptions, helping ensure compliance with regulations while facilitating specific fuel purchases.

When filling out the Texas 06 352 form, it's crucial to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things to do and avoid:

• Do provide the correct name and address of the purchasing entity.
• Do ensure that the form is signed by an authorized representative.
• Do retain a master copy of the signed statement for your records.
• Do read the questions carefully and answer truthfully.
• Do include the parent corporation's name if applicable.

• Don't sign the form if any of the "YES" questions apply to you.
• Don't use the dyed diesel fuel in a motor vehicle on public highways.
• Don't forget to provide your taxpayer number.
• Don't submit the form without verifying all information is complete and accurate.

Misconceptions about the Texas 06 352 form can lead to confusion and potential legal issues. Here are six common misunderstandings:

• It can be used for any type of diesel fuel. The Texas 06 352 form is specifically for purchasing dyed diesel fuel tax-free. Using it for other types of diesel fuel is not allowed.
• All buyers can sign the form without restrictions. Buyers must ensure that they will not use the diesel fuel in a motor vehicle on public roads. If they plan to do so, they cannot legally sign the form.
• Purchasers can resell the dyed diesel fuel. The form states that the diesel fuel cannot be resold. If a buyer intends to resell, they must not sign the statement.
• It is acceptable to purchase unlimited quantities. There is a limit of 10,000 gallons per month without additional authorization. Exceeding this limit requires a Letter of Exception from the Comptroller.
• Fines and penalties are not a concern. Providing false information on the form can lead to significant fines and criminal penalties. Buyers should be aware of the legal implications.
• Retaining the form is optional. The form is a master copy that must be retained for records. Buyers should keep it in their files and make copies as needed.

Filling out the Texas 06 352 form correctly is essential for purchasing tax-free dyed diesel fuel. Here are key takeaways to keep in mind:

• Purpose of the Form: The Texas 06 352 form serves as a signed statement for end users purchasing dyed diesel fuel without tax.
• Eligibility Criteria: Before signing, ensure that none of the diesel fuel will be used in motor vehicles on public roads or resold.
• Monthly Purchase Limit: If you plan to purchase more than 10,000 gallons per month, you cannot sign this statement unless you have a Letter of Exception.
• Master Copy: Retain the signed form as your master copy. Make copies as needed for future transactions.
• False Statements: Be aware that providing false information on this form can lead to fines and criminal penalties.
• Corporate Purchasers: If you are a division of a corporation, include the parent corporation’s name and address, not just your division.
• Contact Information: For questions or additional information, contact the Texas Comptroller’s office at the provided phone numbers.