Texas Tax Code

§ 162.367 — CLAIMS FOR REFUNDS

TX § 162.367Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX

Statute text

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(a)A refund claim must be filed on a form provided by the comptroller, be supported by the original invoice issued by the dealer, and contain:

(1)the stamped or preprinted name and address of the dealer;

(2)the name of the purchaser or person who received the delivery of fuel;

(3)the date of delivery of the fuel;

(4)the date the invoice was issued, if different from the date of fuel delivery;

(5)the number of gasoline gallon equivalents of compressed natural gas or diesel gallon equivalents of liquefied natural gas delivered;

…

Legislative history

Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.