Texas § 23.1243 REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.

Texas Statutes

§ 23.1243 — REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.

Texas § 23.1243

Code TXTax Code

This text of Texas § 23.1243 (REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.) 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. § 23.1243 (2026).

Text

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 .

(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 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 de

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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 .
(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 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.