Texas Tax Code

§ 162.229 — CLAIMS FOR REFUNDS

TX § 162.229Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL TAX

(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;

…

Legislative history

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