What did Texas's December 2003 revision to Form 14-202 cover for motor vehicle tax and surcharge refund claims?

Plain-English summary

In December 2003, the Texas Comptroller notified all 254 County Tax Assessor-Collectors that Form 14-202 had been revised.

The updated form covered claims for refunds of motor vehicle sales tax, diesel motor vehicle surcharge, and commercial vehicle registration surcharge or fees paid in error. It also added instructions for the then-new 1% surcharge on diesel-powered vehicles of model year 1997 or newer with a gross vehicle weight rating above 14,000 pounds.

County offices were told to destroy old form copies and distribute only the revised version.

What this means for you

Refund claim preparers

This page is a historical record, not a current filing guide. Obtain today's Form 14-202, instructions, deadline, and applicable surcharge law directly from the Comptroller.

County tax offices and commercial vehicle owners

The notice shows what changed in 2003 but should not be used to determine present eligibility or rates.

Common questions

Q: What did the 2003 form cover?

A: Refunds of motor vehicle sales tax, diesel motor vehicle surcharge, and commercial vehicle registration surcharge or fees paid in error.

Q: Is the 1% diesel surcharge stated here necessarily current?

A: No. It is recorded only as the then-new 2003 instruction.

Citations and references

• The notice cites no specific statute or administrative rule.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/200312292L

Original ruling text

December 4, 2003

From: Tommy Hoyt [mailto:[email protected]]

Subject: 98-621 Notice to County Tax Assessor Collectors of changes to the
14-202 MV Refund Claim Form

Good morning,

Today the 254 CTAC were mailed the attached stuffer, that notifies them of the
changes to the 14-202 Motor Vehicle Refund Claim Form. The changes include the
new surcharge on MV model years 1997 and newer with a gross vehicle rating of
more than 14,000 pounds.

The 14-202 is available on our web page at:

http://www.cpa.state.tx.us/taxinfo/taxforms/14-forms.html

Please let me know if you have any questions,

Tommy Hoyt
Tax Policy
5-3960

Notice of Revisions to Refund Claim Form (14-202) - Motor Vehicle Sales Tax,
Diesel Motor Vehicle Surcharge, and Commercial Vehicle Registration Surcharge

Enclosed are copies of the revised refund claim form (14-202) for motor vehicle
sales tax, diesel motor vehicle surcharge, and commercial vehicle registration
surcharge. The form is for use by purchasers and commercial vehicle owners to
claim a refund of tax, surcharge, or registration fees paid in error. The
revisions include updated instructions and information on the new 1 percent
surcharge on diesel powered motor vehicles model year 1997 and newer with a
gross vehicle weight rating of more than 14,000 pounds (Item 5b).

Please destroy copies of the old forms and give only the new form to anyone who
contacts your office about a refund.

If you have questions or need more copies of the new form, call my office toll
free at 1-800-252-1382 or in Austin at 512/463-4600. If you're calling from a
Telecommunications Device for the Deaf, the toll-free number is 1-800-248-4099
or direct in Austin at 512/463-4621. The Comptroller's Web site,
http://www.window.state.tx.us, provides a link to this form.

Carole Keeton Strayhorn, Texas Comptroller