This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form 01-142?
A: Form 01-142 is the Texas Off-Road, Heavy-Duty Diesel Equipment Surcharge Return.
Q: What is the purpose of Form 01-142?
A: The purpose of Form 01-142 is to report and remit the surcharge on off-road, heavy-duty diesel equipment in Texas.
Q: Who needs to file Form 01-142?
A: Individuals or businesses that own or operate off-road, heavy-duty diesel equipment in Texas need to file Form 01-142.
Q: What is the surcharge on off-road, heavy-duty diesel equipment?
A: The surcharge on off-road, heavy-duty diesel equipment is a fee imposed by the state of Texas to fund air quality improvement projects.
Q: When is Form 01-142 due?
A: Form 01-142 is due on a quarterly basis, with the due dates falling on the last day of April, July, October, and January.
Q: Are there any penalties for not filing Form 01-142?
A: Yes, failure to file Form 01-142 or pay the surcharge on time may result in penalties and interest being assessed.
Form Details:
Download a fillable version of Form 01-142 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.