Texas § 162.5025 ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES.

Texas Statutes

§ 162.5025 — ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES.

Texas § 162.5025

Code TXTax Code

This text of Texas § 162.5025 (ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 162.5025 (2026).

Text

Sec. 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.

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Sec. 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.