Texas Tax Code
§ 162.368 — REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
TX § 162.368Title 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
View on source(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 compressed natural gas or liquefied natural gas delivered into the fuel supply tank of a motor vehicle 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
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Legislative history
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.