Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Diesel Fuel Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS. (View entire chapter)
Article 1 Refunds on Certain Sales and Uses
- 60501 Overpayments; credits and refunds
- 60502 Refund; ultimate vendor
- 60502.1 Prohibition of tax reimbursement
- 60502.2 Tax; exempt bus operators
- 60503 Form of exemption certificate
- 60503.1 Misuse of exemption certificate
- 60503.2 Punishments
- 60504 Trace amounts of dyed fuel
- 60505 Refund
- 60505.5 Refund; electronic media
- 60506 Examination of books and records
- 60507 Claim; limitation period
- 60508 Credit allowed on supplier's return
- 60508.1. Credit; consulate officers and consulate employees. [Repealed.]
- 60508.2. Credit; ultimate purchaser. [Repealed.]
- 60508.3 Credit; government entity
- 60508.4. Credit in lieu of refund; tax-paid fuel removed at rack. [Repealed.]
- 60509. Credit; exports. [Repealed.]
- 60510. No refund for spillage. [Repealed.]
- 60511 Interest
- 60512 Claim payment deadline
Article 2 Claim for Refund
- 60521 Credits and refunds
- 60521.5 Excess tax reimbursement
- 60522 Credits and refunds; claim; limitation periods
- 60522.1 Claim limitation; financially disabled
- 60522.2 Overpayments from levies or liens
- 60523 Form and content of claim
- 60524 Interest
- 60525 Disallowance of interest
Article 3 Suit for Refund
- 60544 Refund claim not acted on
- 60545 Failure to bring timely suit
- 60546 Credit or refund
- 60547 Interest
- 60548 Judgment for assignee forbidden
Article 4 Recovery of Erroneous Refunds
- 60561 Erroneous refunds; action
- 60562 Place of trial
- 60563 Rules of procedure, etc
- 60564 Interest on erroneous refunds