{"data":{"id":"us-tx/tex.-tax-code-162.105","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.105","heading":"PERSONS REQUIRED TO BE LICENSED.","body":"A person shall obtain the appropriate license or licenses issued by the comptroller before conducting the activities of:\n(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;\n(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;\n(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;\n(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;\n(5) a terminal operator;\n(6) an exporter;\n(7) a blender;\n(8) a motor fuel transporter;\n(9) an aviation fuel dealer; or\n(10) an interstate trucker.\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER B. GASOLINE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.105","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"72aeb77dc247023f3b47fce844f6ca357644a940c084a4856b6e94c841a26259","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.104","next":"us-tx/tex.-tax-code-162.106"},"notice":"GroundRules: Original legal text. Not legal advice."}