Tex. Tax Code § 162.5025

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 162.5025 - Allocation of Other Unclaimed Refundable Nondedicated Taxes
(a) The comptroller by rule shall devise a method of determining as accurately as possible the:
(1) number of gallons of fuel that are not used to propel a motor vehicle on the public highways; and
(2) amount of taxes collected under this chapter from fuel that is not used to propel a motor vehicle on the public highways that would have been refunded under this chapter if refund claims had been filed in accordance with this chapter and that is not subject to allocation under Section 162.502.
(b) The comptroller shall allocate to the general revenue fund the amount determined under Subsection (a)(2).
(c) The determination and allocation shall be made periodically as prescribed by rule.

Tex. Tax Code § 162.5025

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.