Tex. Tax Code § 23.1243 · Subchapter B. SPECIAL APPRAISAL PROVISIONS
REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "dealer" and "fleet transaction" have the meanings assigned those terms by Section 23.1241.
(b) A dealer may apply to the chief appraiser for a refund of the unit property tax paid on a sale that is a fleet transaction.
(c) The chief appraiser shall determine whether to approve or deny, wholly or partly, the refund requested in the application. The chief appraiser shall deliver a written notice of the chief appraiser's determination to the collector maintaining the escrow account described by Section 23.1242 and to the applicant that states the amount, if any, to be refunded.
(d) A collector who receives a notice described by Subsection (c) stating an amount to be refunded shall pay the amount to the dealer not later than the 45th day after the date the collector receives the notice. The dealer shall use the dealer's best efforts to pay the refund to the customer who paid the tax that relates to the fleet transaction for which the refund is requested not later than the 30th day after the date the dealer receives the refund.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 4, eff. January 1, 2012.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm
- Text hash
- sha256 c444f9d11495784ce9e8a95838103977eba56bbbac8d5ea6b40ee09440c39438
- 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.
Cited by 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 23.1243. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 23.1242PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.Printed as Section 23.1243
- Tex. Tax Code § 31.12PAYMENT OF CERTAIN TAX REFUNDS; INTEREST.Printed as Section 11.35(j), 11.431(b), 11.436(b), 11.438(c), 11.439(b), 23.1243(d), 23.48(d), 23.60(d), 26.05(e), 26.07(g), 26.075(k), 26.08 | Section 23.1243(d)
- Tex. Tax Code § 41.44NOTICE OF PROTEST.Printed as Section 23.1243
- Tex. Tax Code § 41.47DETERMINATION OF PROTEST.Printed as Section 23.1243 | Section 23.1243(c)
- Tex. Tax Code § 42.01RIGHT OF APPEAL BY PROPERTY OWNER.Printed as Section 23.1243
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.