Texas Tax Code

§ 162.227 — REFUND OR CREDIT FOR CERTAIN TAXES PAID

TX § 162.227Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL TAX

Statute text

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(a)A license holder may take a credit on a return for the period in which the sale occurred if the license holder paid tax on the purchase of diesel fuel and subsequently resells the diesel fuel without collecting the tax to:

(1)the United States government for its exclusive use, provided that a credit is not allowed for gasoline used by a person operating under a contract with the United States;

(2)a public school district in this state for the district's exclusive use; (2-a) a county in this state for the county's exclusive use;

(3)an exporter licensed under this subchapter if the seller is a licensed supplier or distributor and the exporter subsequently exports the diesel fuel to another state;

(4)a licensed aviation fuel dealer if the seller is a licensed distributor;

(5)a commercial transportation company or a metropolitan rapid transit authority operating under Chapter 451, Transportation Code, that provides public school transportation services to a school district under Section 34.008, Education Code, and that uses the diesel fuel exclusively to provide those services; or

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 220 (H.B. 1332), Sec. 1, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982), Sec. 3(a), eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 15, eff. July 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.001(87), eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 161 (S.B. 254), Sec. 4, eff. July 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 28, eff. September 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 27, eff. September 1, 2015. Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599), Sec. 6, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 108 (S.B. 771), Sec. 1, eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 165 (H.B. 1109), Sec. 4, eff. July 1, 2025.