Amend HB 3540 by inserting the following appropriately numbered section to read as follows and renumbering subsequent sections accordingly: SECTION ___. Section 162.227, Tax Code, is amended by adding Subsections (c-1) and (c-2) to read as follows: (c-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: (1) as a feedstock or other component in the further manufacturing of tangible personal property for resale not as a motor fuel; or (2) in the original production of oil or gas or to increase the production of oil or gas. (c-2) A person who does not hold a license under this subchapter may file a refund claim with the comptroller if the person paid tax on kerosene and used or consumed the kerosene in this state in manufacturing or as a component part of a product that is not a motor fuel.