Texas Tax Code

§ 162.105 — PERSONS REQUIRED TO BE LICENSED

TX § 162.105Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. B. GASOLINE TAX

Statute text

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A person shall obtain the appropriate license or licenses issued by the comptroller before conducting the activities of:

(1)a supplier, who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;

(2)a permissive supplier, who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;

(3)a distributor, who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;

(4)an importer, who may also act as an exporter, blender, or motor fuel transporter without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;

(5)a terminal operator;

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Legislative history

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.