Texas Tax Code

§ 162.2275 — REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES

TX § 162.2275Title 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)Except as otherwise provided by this section, a metropolitan rapid transit authority operating under Chapter 451, Transportation Code, that is a party to a contract governed by Section 34.008, Education Code, is entitled to a refund of taxes paid under this subchapter for diesel fuel used to provide services under the contract and may file a refund claim with the comptroller for the amount of those taxes.

(b)The refund claim under Subsection (a) must contain information regarding:

(1)vehicle mileage;

(2)hours of service provided;

(3)fuel consumed;

(4)the total number of student passengers per route; and

…

Legislative history

Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 16, eff. July 1, 2007.