34 Tex. Admin. Code § 3.436 - Liquefied Gas Dealer Licenses
(a) This
rule applies only to motor fuel transactions that take place on or after
January 1, 2004, and prior to September 1, 2015. Motor fuel transactions that
occur prior to January 1, 2004, will be governed by sections in Texas
Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. Effective
September 1, 2015, the tax on liquefied gas is repealed. The words and terms
used in this section have the same meaning as those defined in Tax Code Chapter
162.
(b) Dealer's license required.
(1) A person making a taxable delivery of
liquefied gas described in subsection (c) of this section must secure a
liquefied gas dealer license.
(2) A
licensed liquefied gas interstate trucker or a liquefied gas interstate trucker
registered under a multistate tax agreement (International Fuel Tax Agreement)
that maintains bulk storage of liquefied gas must secure a separate liquefied
gas dealer's license.
(c) Taxable delivery of liquefied gas. A
taxable delivery of liquefied gas includes:
(1) liquefied gas delivered into the fuel
supply tank of a motor vehicle described in the definition of "interstate
trucker" in Tax Code, §
162.001, and that displays a
current multistate tax agreement (International Fuel Tax Agreement) decal or
operated by a licensed as an liquefied gas interstate trucker;
(2) liquefied gas delivered into the fuel
supply tank of a motor vehicle licensed in a state other than Texas;
or
(3) liquefied gas delivered into
the fuel supply tank of a motor vehicle licensed in the state of Texas and that
displays a current motor vehicle dealer's liquefied gas tax decal.
(d) Non-taxable delivery of
liquefied gas. Liquefied gas delivered into the fuel supply tank of a motor
vehicle licensed in Texas and that displays a current liquefied gas tax decal
is not a taxable delivery.
(e)
Report. Taxable deliveries of liquefied gas must be reported on the Texas
Liquefied Gas Dealer Report. Taxable gallons are also reported on the
interstate trucker or multistate tax agreement (International Fuel Tax
Agreement) reports as taxable purchases.
Notes
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