2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 162 - Motor Fuel Taxes › Subchapter C. Diesel Fuel Tax › Section 162.229. Claims for Refunds

Sec. 162.229.  CLAIMS FOR REFUNDS.  (a)  A refund claim must be filed on a form provided by the comptroller, be supported by the original invoice issued by the seller, and contain:
(1)  the stamped or preprinted name and address of the seller;
(2)  the name of the purchaser;
(3)  the date of delivery of the diesel fuel;
(4)  the date of the issuance of the invoice, if different from the date of fuel delivery;
(5)  the number of gallons of diesel fuel delivered;
(6)  the amount of tax, either separately stated from the selling price or stated with a notation that the selling price includes the tax;  and
(7)  the type of vehicle or equipment into which the fuel is delivered.
(b)  The purchaser must obtain the original invoice from the seller of diesel fuel not later than the 30th day after the date the diesel fuel is delivered to the purchaser.  If the delivery of diesel fuel is made through an automated method in which the purchase is automatically applied to the purchaser's account, one invoice may be issued at the time of billing that covers multiple purchases made during a 30-day billing cycle.
(c)  A distribution log filed with the comptroller to support the number of gallons of diesel fuel removed from a bulk user's own bulk storage must contain the name and address of the bulk user making the delivery stamped or preprinted on the log and, for each individual delivery from the bulk storage:
(1)  the date of delivery;
(2)  the number of gallons of diesel fuel delivered;
(3)  the signature of the bulk user;  and
(4)  the type or description of off-highway equipment into which the diesel fuel was delivered, or the type of licensed motor vehicle into which the diesel fuel was delivered, including the state highway license plate number or vehicle identification number and odometer or hubmeter reading.
(d)  A distributor or person who does not hold a license who files a valid refund claim with the comptroller shall be paid by a warrant issued by the comptroller.  For purposes of this section, a distributor meets the requirement of filing a valid refund claim if the distributor designates the gallons of diesel fuel sold or used that are the subject of the refund claim on the monthly report submitted by the distributor to the comptroller.
(e)  A person who files a claim for a tax refund on diesel fuel used for a purpose for which a tax refund is not authorized or who files an invoice supporting a refund claim on which the date, figures, or any material information has been falsified or altered forfeits the person's right to the entire amount of the refund claim filed unless the claimant provides proof satisfactory to the comptroller that the incorrect refund claim filed was due to a clerical or mathematical calculation error.
(f)  After examination of the refund claim, the comptroller, before issuing a refund warrant, shall deduct from the amount of the refund the two percent deducted originally by the license holder on the first sale or distribution of the diesel fuel.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.