(a) A person described in Section 156.101 or Section 156.103(d) of the Texas Tax Code, as amended, is exempt from the payment of the tax imposed under this article.
(b) A governmental entity excepted from the tax imposed by Chapter 156 of the Texas Tax Code, as amended, under Section 156.103(a)(1) or (a)(3) of that chapter shall pay the tax imposed by this article, but is entitled to a refund of the tax paid.
(c) A person described in Section 156.103(c) of the Texas Tax Code, as amended, shall pay the tax imposed by this article, but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.
(d) To receive a refund of tax paid under this article, the governmental entity entitled to the refund must file a refund claim with the director on a form prescribed by the state comptroller and provided by the director. A governmental entity may file a refund claim with the director only for each calendar quarter for all reimbursements accrued during that quarter. (Ord. 23555)