| (3) An IFTA licensee who overpays the tax on a water-based
diesel fuel, ethanol blended diesel fuel, biodiesel, renewable diesel,
biodiesel blend, or renewable diesel blend by way of an IFTA tax return
may request a refund from the comptroller. A refund claim must be
supported with purchase invoice(s) as described in subsection (c)
of this section. The total volume of diesel fuel that is purchased
is presumed to be taxable diesel fuel if the purchase invoice(s) do
not meet the requirements of subsection (c) of this section.
(i) A license holder who makes the first sale in Texas
or import into Texas of biodiesel, renewable diesel, or a mixture
of water, fuel grade ethanol, biodiesel, or renewable diesel that
is blended with taxable petroleum-based diesel fuel, may elect to
collect and remit the tax imposed on diesel fuel pursuant to Tax Code, §162.201,
rather than complying with subsections (c), (d), and (e) of this section.
Biodiesel, renewable diesel, or the volume of water, fuel grade ethanol,
biodiesel, or renewable diesel that is blended with taxable petroleum-based
diesel fuel, on which tax has been paid is not exempt from tax on
a subsequent sale and subsections (c), (d), and (e) of this section
do not apply to a subsequent sale. A license holder, dealer, or other
purchaser who pays tax on biodiesel, renewable diesel, or the volume
of water, fuel grade ethanol, biodiesel, or renewable diesel that
is blended with taxable petroleum-based diesel fuel, is not entitled
to a credit or refund.
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| Source Note: The provisions of this §3.443 adopted to be effective September 2, 2004, 29 TexReg 8374; amended to be effective August 24, 2010, 35 TexReg 7446; amended to be effective August 1, 2011, 36 TexReg 4805; amended to be effective December 5, 2013, 38 TexReg 8671 |
