(5) Recovery of refund. If a refund has been issued
for movable specialized equipment for a partial calendar year, and
it is determined that the movable specialized equipment traveled 7,500
miles or more on the highways in that calendar year then the taxes
previously refunded for that vehicle must be repaid to the comptroller.
(q) Refund of state fuel tax paid on diesel fuel used
in a medium to remove drill cuttings from a well bore in the production
of oil or gas. A refund must be supported with purchase invoice(s)
and distribution log described in Tax Code, §162.229.
(r) Refund of state fuel tax paid on diesel fuel used
as a feedstock in manufacturing. A person may claim a refund or a
license holder may take a credit on a return for state fuel tax paid
on diesel fuel used as a feedstock in the manufacturing of tangible
personal property for resale, but not as a motor fuel. A refund claim
must be supported with purchase invoice(s), records showing the amount
of diesel fuel used as feedstock and a description of the tangible
personal property manufactured.
(s) The right to receive a refund or take a credit
under this section is not assignable.
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Source Note: The provisions of this §3.432 adopted to be effective April 13, 2005, 30 TexReg 2089; amended to be effective December 4, 2007, 32 TexReg 8849; amended to be effective November 16, 2009, 34 TexReg 8039; amended to be effective November 19, 2014, 39 TexReg 9047; amended to be effective April 11, 2016, 41 TexReg 2600; amended to be effective February 11, 2020, 45 TexReg 918 |