Tex. Tax Code § 162.367 · Subchapter D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
CLAIMS FOR REFUNDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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;
(6) the rate and amount of tax, separately stated from the selling price; and
(7) the type of vehicle or equipment into which the fuel is delivered.
(b) The purchaser or person who received the delivery of compressed natural gas or liquefied natural gas must obtain the original invoice from the dealer not later than the 30th day after the date the fuel is delivered. If the purchase or delivery of fuel is made through an automated method in which the purchase or delivery is automatically applied to the purchaser or recipient's account, one invoice may be issued at the time of billing that covers multiple purchases or deliveries made during a 30-day billing cycle.
(c) The comptroller shall pay a refund by warrant to a person who files a valid refund claim.
(d) A person who files a claim for a tax refund on compressed natural gas or liquefied natural gas used for a purpose for which a tax refund is not authorized or who files an invoice supporting a refund claim on which the date, figures, or any material information has been falsified or altered forfeits the person's right to the entire amount of the refund claim filed unless the claimant provides proof satisfactory to the comptroller that the incorrect refund claim filed was due to a clerical or mathematical calculation error.
(e) After examining the refund claim and before issuing a refund warrant, the comptroller shall deduct from the amount of the refund the one percent originally deducted by the dealer under Section 162.362(b).
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm
- Text hash
- sha256 615556c053a8845506dd49dc0ad5035ff2d48d796d1034daae1c1d10c0e92242
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.