Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles

Section 152.0412. Standard Presumptive Value; Use by Tax Assessor-Collector - Sec. 152.0412. STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR. (a)...

Section 152.042. Collection of Tax on Metal Dealer Plates - Sec. 152.042. COLLECTION OF TAX ON METAL DEALER PLATES. A...

Section 152.043. Collection of Tax on Motor Vehicles Operated by Nonresidents - Sec. 152.043. COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY...

Section 152.044. Payment by Seller - Sec. 152.044. PAYMENT BY SELLER. (a) If the comptroller on...

Section 152.045. Collection of Tax on Gross Rental Receipts - Sec. 152.045. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. (a)...

Section 152.046. Change in Tax Status of Motor Vehicle - Sec. 152.046. CHANGE IN TAX STATUS OF MOTOR VEHICLE. (a)...

Section 152.047. Collection of Tax on Seller-Financed Sale - Sec. 152.047. COLLECTION OF TAX ON SELLER-FINANCED SALE. (a) Except...

Section 152.0472. Determination of Whether Loan Is Factored, Assigned, or Transferred - Sec. 152.0472. DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR...

Section 152.0475. Registration of Related Finance Company - Sec. 152.0475. REGISTRATION OF RELATED FINANCE COMPANY. (a) "Related finance...

Section 152.048. Gross Receipts Presumed Subject to Tax - Sec. 152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) All...

Subchapter D. Tax Enforcement Procedures

Section 152.061. Registration of Motor Vehicle Purchased for Rental - Sec. 152.061. REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL. (a)...

Section 152.062. Required Statements - Sec. 152.062. REQUIRED STATEMENTS. (a) The persons obligated by this...

Section 152.063. Records - Sec. 152.063. RECORDS. (a) The seller of a motor vehicle...

Section 152.0635. Records of Certain Sellers - Sec. 152.0635. RECORDS OF CERTAIN SELLERS. (a) In addition to...

Section 152.064. Tax Receipts - Sec. 152.064. TAX RECEIPTS. (a) The comptroller shall prescribe the...

Section 152.065. Required Permits - Sec. 152.065. REQUIRED PERMITS. A motor vehicle owner required to...

Section 152.066. Deficiency Determination; Penalty and Interest - Sec. 152.066. DEFICIENCY DETERMINATION; PENALTY AND INTEREST. (a) The comptroller...

Section 152.067. Petition for Redetermination of a Deficiency - Sec. 152.067. PETITION FOR REDETERMINATION OF A DEFICIENCY. (a) The...

Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit - Sec. 152.068. REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT. (a)...

Section 152.069. Registration of Motor Vehicle Using Seller-Financing - Sec. 152.069. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING. (a) The...

Subchapter E. Exemptions

Section 152.081. Driver Training Motor Vehicles - Sec. 152.081. DRIVER TRAINING MOTOR VEHICLES. The taxes imposed by...

Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency - Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF...

Section 152.083. Lease of Motor Vehicle to Public Agency - Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a)...

Section 152.084. Rental of Motor Vehicle to Public Agency - Sec. 152.084. RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY. The...

Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental - Sec. 152.085. RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL....

Section 152.086. Motor Vehicles Driven by Handicapped Persons - Sec. 152.086. MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS. (a) The...

Section 152.087. Fire Trucks and Emergency Medical Services Vehicles - Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES. The...

Section 152.088. Motor Vehicles Used for Religious Purposes - Sec. 152.088. MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES. The taxes...

Section 152.089. Exempt Vehicles - Sec. 152.089. EXEMPT VEHICLES. (a) The taxes imposed by this...

Section 152.090. Certain Hydrogen-Powered Motor Vehicles - Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (a) In this section,...

Section 152.091. Farm or Timber Use - Sec. 152.091. FARM OR TIMBER USE. (a) The taxes imposed...

Section 152.092. Motor Vehicles Transported Out of State - Sec. 152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE. (a) The...

Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities - Sec. 152.093. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES....

Subchapter F. Penalties

Section 152.101. Penalty for Signing False Statement or Certificate - Sec. 152.101. PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE. (a)...

Section 152.102. Operation Without Payment of Tax - Sec. 152.102. OPERATION WITHOUT PAYMENT OF TAX. (a) A person...

Section 152.103. Failure to Keep Records - Sec. 152.103. FAILURE TO KEEP RECORDS. Text of subsec. (a)...

Section 152.104. Failure to Remit Tax Collected - Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person...

Section 152.105. Venue for Criminal Prosecutions - Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for prosecution of...

Section 152.106. Prohibited Advertising; Criminal Penalty - Sec. 152.106. PROHIBITED ADVERTISING; CRIMINAL PENALTY. (a) A person who...

Subchapter G. Disposition of Taxes

Section 152.121. Tax Sent to Comptroller - Sec. 152.121. TAX SENT TO COMPTROLLER. (a) After crediting the...

Section 152.122. Allocation of Tax - Sec. 152.122. ALLOCATION OF TAX. The comptroller shall deposit the...

Section 152.1222. Allocation of Certain Tax Revenue to Property Tax Relief Fund - Sec. 152.1222. ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX...

Section 152.123. Tax Retained by County - Sec. 152.123. TAX RETAINED BY COUNTY. (a) The county tax...

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Texas Statutes Subtitle E - Sales, Excise, and Use Taxes Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles

Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles