85R2223 ADM-F     By: Ashby H.B. No. 778       A BILL TO BE ENTITLED   AN ACT   relating to a credit or refund for diesel fuel taxes paid on diesel   fuel used in this state by auxiliary power units or power take-off   equipment.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 162.227, Tax Code, is amended by adding   Subsection (d-1) to read as follows:          (d-1)  A license holder may take a credit on a return for the   period in which the purchase occurred, and a person who does not   hold a license may file a refund claim with the comptroller, if the   license holder or person paid tax on diesel fuel and the diesel fuel   is used in this state by auxiliary power units or power take-off   equipment on any motor vehicle. If the quantity of that diesel fuel   can be accurately measured while the motor vehicle is stationary by   any metering or other measuring device or method designed to   measure the fuel separately from fuel used to propel the motor   vehicle, the comptroller may approve and adopt the use of the device   as a basis for determining the quantity of diesel fuel consumed in   those operations for a tax credit or tax refund. If there is no   separate metering device or other approved measuring method, the   license holder may take the credit and the person who does not hold   a license may claim the refund on a percentage of the diesel fuel   consumed by each motor vehicle equipped with an auxiliary power   unit or power take-off equipment. The comptroller shall determine   the percentage of the credit or refund. The climate-control air   conditioning or heating system of a motor vehicle that has a primary   purpose of providing for the convenience or comfort of the operator   or passengers is not a power take-off system, and a credit or refund   may not be allowed for the tax paid on any portion of the diesel fuel   that is used for that purpose. A credit or refund may not be allowed   for the diesel fuel tax paid on that portion of the diesel fuel that   is used for idling.          SECTION 2.  This Act takes effect September 1, 2017.