Page 1 holds the general information and specific instructions. You must obtain an End User Number from the Comptroller's office.
Non-agricultural: the number authorizes the tax-free purchase of only dyed diesel fuel for use in off-highway equipment operated in Texas for non-agricultural purposes.
Agricultural users: the number authorizes the tax-free purchase of only dyed diesel fuel for exclusive use in agricultural off-highway equipment operated in Texas.
Oil and gas: a purchaser using the number to purchase dyed diesel fuel for exclusive use in oil or gas production must furnish a Letter of Exception from the Comptroller.
Representative: a representative must submit a written power of attorney.
| Question | Answer |
|---|---|
| Form Name | AP-197 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 118 |
| Avg. time to fill out | 20 min |
| Edition | Rev 7-25 |
| Where to send | Mail: Texas Comptroller of Public Accounts 111 E 17th St Austin, TX 78774-0100; fax (512) 936-0012; or email FuelsTax@cpa.texas.gov |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | AP-197, AP197, AP 197, Form AP-197, Texas Dyed Diesel Fuel End User Signed Statement Number Registration |
| Official source | AP-197 (Rev 7-25), Texas Comptroller of Public Accounts |
Ap 197 Form isn’t the one you’re looking for?