Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 162.1276 - Refund For Certain Nonprofit Food Banks(a) A nonprofit food bank is entitled to and may file a claim with the comptroller for a refund in the amount provided by this section of taxes paid under this subchapter for gasoline delivered into the fuel supply tank of a motor vehicle with a gross vehicle weight rating of at least 25,000 pounds that is owned by the nonprofit food bank and used to deliver food. (b) The amount of the refund under Subsection (a) is equal to the amount of tax paid under this subchapter for gasoline that qualifies for the refund and is purchased by the nonprofit food bank. (c) A nonprofit food bank that requests a refund under this section shall maintain all supporting documentation relating to the refund until the sixth anniversary of the date of the request. Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 536,Sec. 4, eff. 9/1/2023.