Texas Tax Code 162.001 – Definitions
Terms Used In Texas Tax Code 162.001
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
In this chapter:
(1) “Agricultural purpose” means a purpose associated with the following activities:
(A) cultivating the soil;
(B) producing crops for human food, animal feed, or planting seed or for the production of fibers;
(C) floriculture, viticulture, silviculture, and horticulture, including the cultivation of plants in potting containers or nonsoil media;
(D) raising, feeding, or keeping livestock or other animals for the production of food or fiber, leather, pelts, or other tangible products having a commercial value;
(E) wildlife management; and
(F) planting cover crops, including cover crops cultivated for transplantation, or leaving land idle for the purpose of participating in any governmental program or normal crop or livestock rotation procedure.
(2) “Alcohol” means motor fuel grade ethanol or a mixture of motor fuel grade ethanol and methanol, excluding denaturant and water, that is a minimum of 98 percent ethanol or methanol by volume.
(3) “Aviation fuel” means aviation gasoline or aviation jet fuel.
(4) “Aviation fuel dealer” means a person who:
(A) is the operator of an aircraft servicing facility;
(B) delivers gasoline, diesel fuel, compressed natural gas, or liquefied natural gas exclusively into the fuel supply tanks of aircraft or into equipment used solely for servicing aircraft and used exclusively off-highway; and
(C) does not use, sell, or distribute gasoline, diesel fuel, compressed natural gas, or liquefied natural gas on which a fuel tax is required to be collected or paid to this state.
(5) “Aviation gasoline” means motor fuel designed for use in the operation of aircraft other than jet aircraft and sold or used for that purpose.
(6) “Aviation jet fuel” means motor fuel designed for use in the operation of jet or turboprop aircraft and sold or used for that purpose.