Texas Register, Volume 4, Number 92, Pages 4455-4526, December 11, 1979 Page: 4,480
4455-4526 p. ; 28 cm.View a full description of this periodical.
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SECTION V - SIGNATURES
THIS Assignment made this __ day of
(Business Name)
(Signature)(Position)
. 108. Trip Permit in Lieu of Interstate Trucker Permit:
9.105, 9.209.
(a) Who may qualify. A person entering Texas for com-
mercial purposes with a gasoline or diesel-powered motor
vehicle having a fuel tank capacity of 42 gallons or more may
purchase a temporary trip permit in lieu of the required in-
terstate trucker permit if no more than five entries into the
state are made during a calendar year.
(b) Conditions:
(1) a trip permit must be obtained before entering
into Texas;
(2) the trip permit is valid for 20 days from date of
purchase; and
(3) the trip permit is acceptable for one entry into the
state.
(c) Procedures:
(1) a remittance for the trip permit shall be made to
the Texas state treasurer in an amount equal to the tax on
the total fuel tank capacity of each vehicle but never less
than $5.00;
(2) the remittance may be in the form of a cashier's
check or a money order delivered by mail or wire service to
the Texas comptroller's office, Austin, Texas; and
(3) the receipt from the cashier's check or money
order shall be marked "trip permit" and carried in the vehi-
cle for which the tax payment is made.
(d) Limitations. Persons who make more than five en-
tries must obtain an interstate trucker permit.
.109. Liquefied Gas Bonded Dealers Operating as Inter.-
state Truckers: 9.302.
(a) Conditions. A permitted liquefied gas bonded
dealer may operate under his dealer's permit as an interstate
trucker without securing a separate permit or posting a cash
bond in excess of $100 as required by Article 9.308, but shall
be subject to all other requirements and liabilities imposed on
these permittees.
(b) Requirements. Bonded dealers who also operate as
interstate truckers must purchase a liquefied gas tax decal
for each motor vehicle licensed in Texas even if the vehicles
are operated in states other than Texas. Motor vehicles base
plated in a state other than Texas will not be required to be
permitted with a liquefied gas decal but the operation of
these vehicles in the state of Texas must be reported on the
interstate trucker portion of the liquefied gas report form.
All deliveries made in the State of Texas into the fuel supply
tanks of vehicles base plated in a state other than Texas must, 5
Volume 4, Number 92, December 11, 1979
19.
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be taxable deliveries and reported by the selling dealer. All
deliveries into bulk storage facilities may be made tax-free.
.110. Signed State'nent Sales: 9.202
(a) Signed statement. Diesel fuel can be purchased
tax-free if the purchaser has only off-highway use of the
diesel fuel and provides the seller with a signed statement
which indicates the purchaser will use the fuel only for non-
taxable purposes.
(b) Use of 'signed statement. Permitted suppliers may
make tax-free sales of diesel fuel to qualifying purchasers
that furnish the supplier a signed statement. Persons hold-
ing a diesel ta- prepaid user's permit may not issue a signed
statement, but may purchase tax-free from a supplier solely
for delivery into his own bulk storage facility.
(c) Pur'chasers qualifying to use signed statements. A
purchaser ray furnish a signed statement if:
(1) the purchaser does not operate any diesel-
powered motor vehicles on the public highways of Texas;
(2) all of the diesel fuel will be consumed by the
purchaser and in no event may diesel fuel purchased on a
signed statement be resold; and
(,") none of the diesel fuel purchased in this state will
be delivered or permitted by the purchaser to be delivered
into fuel supply tanks of motor vehicles.
(d) Separate operating divisions. Separate operating
divisions of a corporation may furnish a supplier a signed
statement if the division:
(1) does not operate any diesel-powered motor vehi-
cles on the public highways of Texas;
(2) does not make resales of diesel fuel;
(3) consumes the entire quantity purchased; and
(4) maintains separate storage apart from any other
operating division.
(e) Revocation of signed statement. The signed state-
nent remains in effect unless:
(1) the statement is revoked in writing by the
purchaser or supplier;
(2) the comptroller notifies the supplier in writing
that the purchaser may no longer make tax-free purchases;
or
(3) the supplier is put on notice by making taxable;
sales of diesel fuel to a purchaser who has previously submit-
ted a signed statement to this supplier. Taxable sales create
a rebuttable presumption that the supplier had reasonable
notice that all subsequent sales would have been taxable.
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Texas. Secretary of State. Texas Register, Volume 4, Number 92, Pages 4455-4526, December 11, 1979, periodical, December 11, 1979; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244860/m1/26/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.