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Tex. Tax Code § 162.205

PERSONS REQUIRED TO BE LICENSED

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 162.205, PERSONS REQUIRED TO BE LICENSED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575376
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(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.