Texas HB1663 allows a credit or refund for diesel fuel taxes on fuel used by auxiliary power units or power take-off equipment in Texas.
HB1663 amends the Texas Tax Code to allow a credit or refund for diesel fuel taxes on fuel used by auxiliary power units or power take-off equipment in Texas. A license holder can take a credit on a return for the period in which the purchase occurred, and a person without a license can file a refund claim with the comptroller. The comptroller may approve the use of a measuring device to determine the quantity of diesel fuel consumed for a tax credit or refund. A credit or refund is not allowed for diesel fuel used for idling or for climate-control systems.
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