Sec. 17.001. DEFINITIONS. In this chapter:
(1) "Automotive fuel rating" has the meaning assigned by 15 U.S.C. Section 2821.
(2) "Dealer" means a person who:
(A) is the operator of a service station or other retail outlet; and
(B) delivers motor fuel into the fuel tanks of motor vehicles or motor boats.
(3) "Distributor" has the meaning assigned by Section 162.001, Tax Code.
(4) "Jobber" means a person who purchases tax-paid gasoline for resale or distribution at wholesale.
(5) "Motor fuel" has the meaning assigned by Section 162.001, Tax Code.
(6) "Supplier" has the meaning assigned by Section 162.001, Tax Code.
(7) "Wholesaler" means a person who purchases tax-paid gasoline for resale or distribution at wholesale.
Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 2.06, eff. April 1, 2009.
Last modified: September 28, 2016