Sec. 162.205. PERSONS REQUIRED TO BE LICENSED. (a) 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;
(6) an exporter;
(7) a blender;
(8) a motor fuel transporter;
(9) an aviation fuel dealer;
(10) an interstate trucker; or
(11) a dyed diesel fuel bonded user.
(b) A person must obtain a license as a dyed diesel fuel bonded user to purchase dyed diesel fuel in amounts that exceed the limitations prescribed by Section 162.206(c). This subsection does not affect the right of a purchaser to purchase not more than the number of gallons of dyed diesel fuel prescribed by Section 162.206(c) each month for the purchaser's own use using a signed statement.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 22, eff. September 1, 2009.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Section 162.201. Point of Imposition of Diesel Fuel Tax
Section 162.2025. Separate Statement of Tax Collected From Purchaser
Section 162.203. Backup Tax; Liability
Section 162.205. Persons Required to Be Licensed
Section 162.206. Statement for Purchase of Dyed Diesel Fuel
Section 162.208. Permissive Supplier Requirements on Out-of-State Removals
Section 162.209. License Application Procedure
Section 162.210. Issuance and Display of License
Section 162.211. Licenses and Trip Permits; Periods of Validity
Section 162.212. Bond and Other Security for Taxes
Section 162.213. License Holder Status List
Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances
Section 162.215. Returns and Payments
Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export
Section 162.218. Duties of Seller of Diesel Fuel
Section 162.219. Information Required on Distributor's Return
Section 162.220. Information Required on Importer's Return; Allowances
Section 162.221. Information Required on Terminal Operator's Return
Section 162.222. Information Required on Motor Fuel Transporter's Return
Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports
Section 162.224. Information Required on Blender's Return
Section 162.225. Information Required on Interstate Trucker's Return
Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return
Section 162.227. Refund or Credit for Certain Taxes Paid
Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities
Section 162.228. Refund for Bad Debts; Credit for Nonpayment
Section 162.229. Claims for Refunds
Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed
Section 162.231. Notice Regarding Dyed Diesel Fuel
Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel
Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited