(F) a nonprofit entity that is organized for the sole
purpose of and engages exclusively in providing emergency medical
services in Texas, including rescue and ambulance services, when the
purchase is for its exclusive use.
(2) An exempt entity enumerated in paragraph (1)(A)
- (F) of this subsection may claim a refund of state fuel tax paid
on gasoline, diesel fuel, compressed natural gas, or liquefied natural
gas purchased for its exclusive use.
(3) A refund may be requested for state fuels tax on
compressed natural gas or liquefied natural gas used in a motor vehicle
operated exclusively by:
(A) a Texas county or a Texas municipality; or
(B) a transit company, including a metropolitan rapid
transit authority under Transportation Code, Chapter 451, or a regional
transportation authority under Transportation Code, Chapter 452, that
provides transportation services and who on January 1, 2015, held
a prepaid liquefied gas decal as that section existed on that date.
(i) Refund or credit for state fuel tax on gasoline
or diesel fuel exported from Texas or sold for export.
(1) A person may claim a refund or a licensed supplier,
permissive supplier, distributor, importer, exporter, or blender may
take a credit on a return for state fuel tax paid on gasoline or diesel
fuel that the person or the license holder exports from this state
in quantities of 100 or more gallons. Proof of export must be one
of the following:
(A) proof of export that United States Customs officials
have certified, if the fuel was exported to a foreign country;
(B) proof of export that a port of entry official of
the state of importation has certified, if the state of importation
maintains ports of entry;
(C) proof from the taxing officials of the state into
which the fuel was imported that shows that the exporter has accounted
for the fuel on that state's tax returns;
(D) other proof that the fuel has been reported to
the state into which the gasoline or diesel fuel was imported; or
(E) a common or contract carrier's transporting documents
(see §3.439 of this title (relating to Motor Fuel Transportation
Documents)) that list the consignor and consignee, the points of origin
and destination, the number of gallons shipped or transported, the
date of export, and the kind of fuel exported.
(2) A licensed supplier, permissive supplier or distributor
may take a credit on a return for state fuel tax paid on gasoline
or diesel fuel resold tax-free to a licensed supplier, permissive
supplier, distributor, importer, or exporter for immediate export
from this state under the following circumstances:
(A) a shipping document or bill of lading issued by
the seller that shows the destination state;
(B) the purchaser (exporter) is licensed in Texas as
a supplier, permissive supplier, distributor, importer, or exporter;
and
(C) the purchaser is licensed in the destination state
to pay that state's tax; or
(D) if the destination is a foreign country, a shipping
document or bill of lading issued by the seller that shows the foreign
destination.
(3) A licensed supplier must collect either the destination
state's tax or Texas tax from the purchaser on gasoline or diesel
fuel exported to another state.
(j) Refund or credit for state fuel tax on gasoline
or diesel fuel loss by fire, theft, or accident. A person may claim
a refund or a license holder may take a credit on a return for state
fuel tax paid on 100 or more gallons of gasoline or diesel fuel loss
by fire, theft, or accident. The claimant must maintain records of
the incident that establishes that the exact quantity of fuel that
has been claimed as lost was actually lost, and that the loss resulted
from that incident. The time limitation prescribed in subsection (b)(1)
of this section is determined by the date of the first incident of
a multiple incident loss that totals 100 gallons or more. A claim
for refund for loss by fire, theft, or accident shall be accompanied
by fire department, police department, or regulatory agency reports
as appropriate.
(1) If the incident is a drive-away theft at a retail
outlet (i.e., theft occurs when a person delivers gasoline or diesel
fuel into the fuel supply tank(s) of a motor vehicle at a retail outlet
without payment for the fuel), the following documentation shall be
maintained:
(A) a police department report or evidence that the
incident of drive-away theft has been or will be taken as a deduction
on the federal income tax return during the same or the subsequent
reporting period; and
(B) a separate report for each incident that the employee(s)
who witnessed the event prepared and signed. The report must include
the date and time of occurrence, type of fuel, number of gallons,
outlet location, and, if the theft is reported to a police department,
the police case number.
(2) If the accidental loss was incurred through a leak
in a line or storage tank, the minimum proof required is:
(A) a statement by the person who actually dug up or
otherwise examined the hole or leak. Such statement should articulate
the extent of the leak, the date of the examination, and the person's
name and title; and
(B) a statement of the actual loss as determined by
computing the measured inventory immediately preceding the discovery
of the accidental leak, plus motor fuel salvaged from the leaky tank
or line, if any, less intervening withdrawals for sale or use.
(3) A person claiming a refund or credit under this
subsection must take inventory on the first of each month and promptly
correct the inventory for any loss that has occurred in the preceding
month. If inventories have not been accurately or timely measured,
or if complete records have not been kept of all withdrawals for sale
or use as required by law, a claim for refund or credit cannot be
honored for payment.
(k) Refund or credit for state fuel tax on gasoline
or diesel moved between terminals. A licensed supplier or permissive
supplier may take a credit on a return for state fuel tax paid on
gasoline or diesel fuel removed from an IRS registered terminal that
is transferred by truck or railcar to another IRS registered terminal.
(l) Refund or credit for state fuel tax on gasoline
or diesel fuel sold to or purchased by a licensed aviation fuel dealer.
(1) A licensed supplier, permissive supplier, or distributor
may take a credit on a return for state fuel tax paid on gasoline
or diesel fuel sold to a licensed aviation fuel dealer for delivery
solely into the fuel supply tanks of aircraft, aircraft servicing
equipment, or into a bulk storage tank of a licensed aviation fuel
dealer.
(2) A licensed aviation fuel dealer may claim refund
for state fuel tax paid on gasoline or diesel fuel delivered into
the fuel supply tanks of aircraft, aircraft servicing equipment, or
into a bulk storage tank of another licensed aviation fuel dealer.
(m) Refund or credit for state fuel tax on gasoline,
diesel fuel, compressed natural gas, or liquefied natural gas used
outside of Texas by a licensed interstate trucker. A licensed interstate
trucker may take a credit on a tax return for state fuel tax paid
on gasoline, diesel fuel, compressed natural gas, or liquefied natural
gas purchased in Texas and used outside of Texas in commercial vehicles
operated under an interstate trucker license. The credit may be taken
on the return for the period in which the purchase occurred. If the
credit exceeds the amount of tax reported due on that return, the
licensed interstate trucker:
(1) may carry forward the excess credit on any of the
three successive quarterly returns until exhausted, or until the due
date of the third successive quarterly return, whichever occurs first;
(2) may seek refund of the excess credit by filing
a claim for refund on or before the due date of the third successive
quarterly return; or
(3) if returns are filed on an annual basis an interstate
trucker may seek refund or credit no later than the due date of the
annual return; and
(4) any remaining credit not taken on a return or claimed
as a refund before the prescribed deadline expires.
(n) Refund for state fuel tax on gasoline or diesel
fuel sold on Indian reservations. A retailer located on an Indian
reservation recognized by the United States government may claim refund
of state fuel tax paid on gasoline or diesel fuel resold tax-free
to exempt tribal entities and tribal members. The retail dealer must
maintain records that include the original purchase invoices that
show that the state fuel tax was paid and sales invoices that include:
(1) the name of the purchaser;
(2) the date of the sale;
(3) the number of gallons sold;
(4) the type of fuel sold; and
Cont'd... |