Texas Tax Code

Sec. § 23.1243
Refund of Prepayment of Taxes on Fleet Transaction


(a)

In this section, “dealer” and “fleet transaction” have the meanings assigned those terms by Section 23.1241 (Dealer’s Heavy Equipment Inventory; Value).

(b)

A dealer may apply to the chief appraiser for a refund of the unit property tax paid on a sale that is a fleet transaction.

(c)

The chief appraiser shall determine whether to approve or deny, wholly or partly, the refund requested in the application. The chief appraiser shall deliver a written notice of the chief appraiser’s determination to the collector maintaining the escrow account described by Section 23.1242 (Prepayment of Taxes by Heavy Equipment Dealers) and to the applicant that states the amount, if any, to be refunded.

(d)

A collector who receives a notice described by Subsection (c) stating an amount to be refunded shall pay the amount to the dealer not later than the 45th day after the date the collector receives the notice. The dealer shall use the dealer’s best efforts to pay the refund to the customer who paid the tax that relates to the fleet transaction for which the refund is requested not later than the 30th day after the date the dealer receives the refund.
Added by Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 4, eff. January 1, 2012.
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Last accessed
Jun. 7, 2021