|(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. (b) Definition. "Incidental travel" on the public highway means those infrequent and unscheduled trips that are insignificant to the total operation of the motor vehicle, and only for the purpose of transferring the base of operation or to travel to and from required maintenance and repairs. (c) Requirements of dyed diesel fuel bonded user. Licensed dyed diesel fuel bonded users are required to remit the tax due on dyed diesel fuel used for incidental travel of motor vehicles at a rate of 1/4 gallon per mile traveled on the public highway. (d) Requirements of person claiming refund. A person who operates a motor vehicle exclusively off the public highways except for incidental travel may claim a refund provided by §3.432 of this title (relating to Refunds On Gasoline and Diesel Fuel Tax), but not for that portion of fuel used in motor vehicles for incidental travel. Tax is due on gasoline or diesel fuel used for incidental travel of motor vehicles at a rate of 1/4 gallon per mile traveled on the public highway. (e) Records. Dyed diesel fuel bonded users and persons requesting refund shall maintain a record showing the date and miles traveled on each on-highway trip in addition to the other records required by §3.430 of this title (relating to Records Required, Information Required).