REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES

(a) Except as otherwise provided by this section, a metropolitan rapid transit authority operating under Chapter 451, Transportation Code, that is a party to a contract governed by Section 34.008, Education Code, is entitled to a refund of taxes paid under this subchapter for diesel fuel used to provide services under the contract and may file a refund claim with the comptroller for the amount of those taxes. (b) The refund claim under Subsection (a) must contain information regarding: (1) vehicle mileage; (2) hours of service provided; (3) fuel consumed; (4) the total number of student passengers per route; and (5) the total number of non-student passengers per route. (c) If in any month of a school year the number of non-student passengers is greater than five percent of the total passengers for any single route under a contract governed by Section 34.008, Education Code, the metropolitan rapid transit authority is not entitled to a refund of taxes paid under this subchapter for the route for that month. (d) A metropolitan rapid transit authority that requests a refund under this section shall maintain all supporting documentation relating to the refund until the sixth anniversary of the date of the request.