Texas Tax Code

§ 162.108 — LICENSE APPLICATION PROCEDURE

TX § 162.108Title 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)To obtain a license under this subchapter, an applicant shall file an application using a form adopted by the comptroller. The application must contain:

(1)the name under which the applicant transacts or intends to transact business;

(2)the applicant's principal office, residence, or place of business in this state, or other location of the applicant;

(3)if the applicant is not an individual, the names of the principal officers of an applicant corporation, or the names of the members of an applicant partnership, and the office, street, or post office addresses of each; and

(4)other information required by the comptroller.

(b)An applicant for a license as a supplier, permissive supplier, or terminal operator must have a federal certificate of registry issued under 26 U.S.C. Section 4101 that authorizes the applicant to enter into federal tax-free transactions of gasoline in the bulk terminal/transfer system. An applicant that is required to have a federal certificate of registry must include the registration number of the certificate on the application for a license. An applicant for a license as an importer, an exporter, or a distributor who has a federal certificate of registry issued under 26 U.S.C. Section 4101 must include the registration number of the certificate on the application for a license.

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Legislative history

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