| (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
(5) a written statement that no state fuel tax was
collected or that it was a tax-free sale.
(o) Refund of state fuel tax on compressed natural
gas or liquefied natural gas sold on Indian reservations. Tribal entities
and tribal members may claim a refund of state fuel tax paid on compressed
natural gas or liquefied natural gas purchased from a compressed natural
gas and liquefied natural gas dealer located on an Indian reservation
recognized by the United States government. The refund claim must
be supported with original purchase invoices that show the state fuel
tax was paid and that include:
(1) the name and address of the seller;
(2) the name of the purchaser;
(3) the date of the sale;
(4) the number of diesel gallon equivalents or gasoline
gallon equivalents purchased;
(5) the type of fuel purchased; and
(6) the rate and amount of tax, separately stated from
the selling price.
(p) Refund or credit for state fuel tax paid on diesel
fuel used in moveable specialized equipment operated exclusively in
oil field well servicing.
(1) 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
consumed by moveable specialized equipment used exclusively in oil
field well servicing equipment if the person or license holder has
received or is eligible to receive a federal diesel fuel tax refund
under Internal Revenue Code, Title 26, and the moveable specialized
equipment meets the following specific design-base and use-base tests.
(A) Design-base test.
(i) The chassis has permanently mounted to it (by welding,
bolting, riveting, or other means) machinery or equipment to perform
oil well servicing operations if the operation of the machinery or
equipment is unrelated to transportation on or off the highways;
(ii) the chassis has been specially designed to serve
only as a mobile carriage and mount (and power source, if applicable)
for the machinery or equipment, whether or not the machinery or equipment
is in operation; and
(iii) the chassis could not, because of its special
design, be used as part of a vehicle designed to carry any other load
without substantial structural modification. A chassis that can be
used for a variety of uses and body types (such as a dump truck, flat
bed, or box truck) is a highway chassis and would not qualify as a
specially designed chassis.
(B) Use-base test. The use-based test is satisfied
if the vehicle travels less than 7,500 miles on highways during a
calendar year.
(2) Documentation requirements. In addition to the
documentation requirements in Tax Code, §162.229, the person
or license holder must maintain:
(A) a mileage or trip log for each moveable specialized
equipment on an individual-vehicle basis consisting of:
(i) total miles traveled, evidenced by odometer or
hubometer readings;
(ii) date of each trip on the public highways of this
state and out of this state (starting and ending);
(iii) beginning and ending odometer or hubometer readings
of each trip on the public highway;
(iv) odometer or hubometer readings entering Texas,
and odometer or hubometer readings leaving Texas;
(v) power unit number or vehicle identification number
or license plate number; or
(vi) vehicles that are not licensed under the International
Fuel Tax Agreement may use the Texas Department of Transportation
Quarterly Hubometer Permit report in lieu of the records required
in clauses (i) - (v) of this subparagraph to document incidental highway
travel.
(B) Internal Revenue Service form 4136, if refund of
federal excise tax claimed;
(C) verification that limited sales tax was paid on
the movable specialized equipment, if purchased in Texas; and
(D) verification that an oversize/overweight permit
is used to travel on the highways of this state.
(3) Computation of refund. One-fourth of one gallon
for each mile of incidental highway travel shall be deducted from
the number of gallons claimed.
(4) Moveable specialized equipment licensed under the
International Fuel Tax Agreement (IFTA). An IFTA licensee may only
request a refund for state fuel tax paid on diesel fuel used in moveable
specialized equipment licensed under the IFTA directly from the comptroller
and separately from the IFTA tax return. A refund claim must be supported
with purchase invoice(s) and trip or mileage logs described in paragraph
(2) of this subsection.
Cont'd... |
