Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter S - MOTOR FUEL TAX
Section 3.431 - Refund of Gasoline and Diesel Fuel Tax to Transit Company

Universal Citation: 34 TX Admin Code § 3.431

Current through Reg. 50, No. 13; March 28, 2025

(a) Definition. A transit company is a company that:

(1) holds a franchise from a political subdivision or is owned or operated by a political subdivision;

(2) has rates that are regulated by the political subdivision; and

(3) uses vehicles designed for 12 or more passengers to transport persons in the political subdivisions.

(b) Transit company affidavit. A qualifying transit company must submit an affidavit to the comptroller stating that it holds a franchise from a political subdivision or is owned or operated by a political subdivision and has rates regulated by the political subdivision. After review and approval of the affidavit the comptroller shall issue to the transit company a letter confirming that they qualify for the refund described in subsection (c) of this section.

(c) Refund. A qualifying transit company may seek refund of one cent per gallon of gasoline or one-half of one cent per gallon of diesel fuel, one cent per gasoline gallon equivalent of compressed natural gas or one cent per diesel gallon equivalent of liquefied natural gas used in transit vehicles designed to carry 12 or more passengers. The letter issued by the comptroller to the qualifying transit company must accompany the claim for refund.

(d) Time limitation. A claim for refund must be filed no later than one year from the first day of the calendar month that follows the use of the fuel in a transit vehicle.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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