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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 162. MOTOR FUEL TAXES |
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Subchapter D. LIQUEFIED GAS TAX |
Sec. 162.303. LICENSE; APPLICATION; DISPLAY
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(a) A dealer who sells taxable liquefied gas, an interstate trucker, a liquefied gas tax decal user, or a motor vehicle dealer's liquefied gas tax decal license holder shall file an application with the comptroller for the kind and class of a nonassignable license required by this subchapter.
(b) An application for a license must be filed on a form provided by the comptroller showing the kind and class of license desired, the odometer reading of a Class A through F motor vehicle, and other information required by the comptroller.
(c) A license shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the owner. A license holder shall reproduce the license and keep a copy on display at each additional place of business from which liquefied gas is sold, delivered, or used in motor vehicles. A person holding an interstate trucker's license shall reproduce the license and carry a copy with each motor vehicle being operated into or from this state. The liquefied gas tax decal user shall affix the decal in the lower right corner of the front windshield of the passenger side of the vehicle.