Texas Tax Code - Section 162.110. Licenses And Trip Permits; Periods Of Validity
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Texas Laws > Tax Code > Texas Tax Code - Section 162.110. Licenses And Trip Permits; Periods Of Validity
§ 162.110. LICENSES AND TRIP PERMITS; PERIODS OF
VALIDITY. (a) The license issued to a supplier, permissive
supplier, distributor, importer, exporter, terminal operator,
blender, or motor fuel transporter is permanent and is valid during
the period the license holder has in force and effect the required
bond or security and furnishes timely reports and supplements as
required, or until the license is surrendered by the holder or
canceled by the comptroller. The comptroller shall cancel a
license under this subsection if a purchase, sale, or use of
gasoline has not been reported by the license holder during the
previous nine months.
(b) The license issued to an aviation fuel dealer is
permanent and is valid until the license is surrendered by the
holder or canceled by the comptroller.
(c) The license issued to an interstate trucker is valid
from the date of its issuance through December 31 of each calendar
year or until the license is surrendered by the holder or canceled
by the comptroller. The comptroller may renew the license for each
ensuing calendar year if the license holder furnishes timely
reports as required.
(d) A trip permit is valid for the period stated on the
permit as determined by the comptroller.
(e) A license issued under this subchapter is not
transferable.
Added by Acts 2003, 78th Leg., ch. 199, § 1, eff. Jan. 1, 2004.
Section: 162.103 162.104 162.105 162.106 162.107 162.108 162.109 162.110 162.111 162.112 162.113 162.114 162.115 162.116 162.117
Last modified: August 11, 2007
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