Texas Tax Code

§ 162.228 — REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT

TX § 162.228Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL TAX

(a)A licensed distributor may file a refund claim with the comptroller if:

(1)the distributor has paid the taxes imposed by this subchapter on diesel fuel sold on account;

(2)the distributor determines that the account is uncollectible and worthless; and

(3)the account is written off as a bad debt on the accounting books of the distributor.

(b)A licensed supplier or permissive supplier may take a credit on the monthly report to be filed with the comptroller if:

(1)on a previous report, the supplier or permissive supplier paid the taxes imposed by this subchapter on diesel fuel sold on account;

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Legislative history

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.