{"data":{"id":"us-tx/tex.-tax-code-162.205","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.205","heading":"PERSONS REQUIRED TO BE LICENSED.","body":"(a) 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;\n(10) an interstate trucker; or\n(11) a dyed diesel fuel bonded user.\n(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.\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 22, eff. September 1, 2009.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER C. DIESEL FUEL TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.205","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"fd1170e56b581a802828900f1220873cccfb7487561d1b7eeccf1216eba261f9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.204","next":"us-tx/tex.-tax-code-162.206"},"notice":"GroundRules: Original legal text. Not legal advice."}