Sec. 162.5025. ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES    


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  • (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.

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