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Texas Tax Code - Section 162.108. License Application Procedure

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 162.108. License Application Procedure

§ 162.108. LICENSE APPLICATION PROCEDURE.  (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.
	(c)  An applicant for a license as an importer or distributor 
must list on the application each state from which the applicant 
intends to import gasoline and, if required by a listed state, must 
be licensed or registered for gasoline tax purposes in that state.  
If a listed state requires the applicant to be licensed or 
registered, the applicant must provide the applicant's license or 
registration number from that state.
	(d)  An applicant for a license as an exporter must designate 
an agent located in this state for service of process and provide 
the agent's name and address.  An applicant for a license as an 
exporter or distributor must list on the application each state to 
which the applicant intends to export gasoline received in this 
state by means of a transfer that is outside the bulk 
transfer/terminal system and must be licensed or registered for 
gasoline tax purposes in that state.  The applicant must provide the 
applicant's license or registration number from that state.
	(e)  An applicant for a license as a motor fuel transporter 
must list on the application each state from which and to which the 
applicant intends to transport motor fuel and, if required by a 
listed state, must be licensed or registered for gasoline tax 
purposes in that state.  If a listed state requires the applicant to 
be licensed or registered, the applicant must provide the 
applicant's license or registration number from that state.

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

Last modified: August 11, 2007