1. (a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L.

2. (b) Definition. A transit company is a company that:

   1. (1) holds a franchise from a political subdivision or is owned or operated by a political subdivision;
   2. (2) has rates that are regulated by the political subdivision; and
   3. (3) uses vehicles designed for 12 or more passengers to transport persons in the political subdivisions.
3. (c) Transit company affidavit. A qualifying transit company must submit an affidavit to the comptroller stating that it holds a franchise from a political subdivision or is owned or operated by a political subdivision and has rates regulated by the political subdivision. After review and approval of the affidavit the comptroller shall issue to the transit company a letter confirming that they qualify for the refund described in subsection (d) of this section.
4. (d) Refund. A qualifying transit company may seek refund of one cent per gallon of gasoline or one-half of one cent per gallon of diesel fuel used in transit vehicles designed to carry 12 or more passengers. The letter issued by the comptroller to the qualifying transit company must accompany the claim for refund.
5. (e) Time limitation. A claim for refund must be filed no later than one year from the first day of the calendar month that follows the use of the fuel in a transit vehicle.

Source Note:The provisions of this §3.431 adopted to be effective October 13, 2004, 29 TexReg 9552.