Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 158 - Manufactured Housing Sales and Use Tax

Subchapter A. General Provisions

Section 158.001. Short Title - Sec. 158.001. SHORT TITLE. This chapter is known and may...

Section 158.002. Definitions - Sec. 158.002. DEFINITIONS. In this chapter, "manufactured home," "manufacturer," "retailer,"...

Subchapter B. Imposition and Collection of Tax

Section 158.051. Tax Imposed - Sec. 158.051. TAX IMPOSED. A tax is imposed on the...

Section 158.052. Computation of Tax - Sec. 158.052. COMPUTATION OF TAX. The initial sale of a...

Section 158.053. Collection of Tax From Retailer - Sec. 158.053. COLLECTION OF TAX FROM RETAILER. Every manufacturer engaged...

Section 158.054. Permits - Sec. 158.054. PERMITS. Every manufacturer engaged in business in this...

Section 158.055. Records - Sec. 158.055. RECORDS. Every manufacturer selling, shipping, or consigning manufactured...

Section 158.056. Report and Tax Payment - Sec. 158.056. REPORT AND TAX PAYMENT. (a) Each manufacturer shall...

Section 158.057. Use Tax - Sec. 158.057. USE TAX. (a) A use tax is imposed...

Section 158.058. Credit or Refund for Sales to Nonresidents - Sec. 158.058. CREDIT OR REFUND FOR SALES TO NONRESIDENTS. If...

Subchapter C. Exemptions

Section 158.101. Exemptions - Sec. 158.101. EXEMPTIONS. (a) There are exempted from the taxes...

Subchapter D. Enforcement

Section 158.151. Penalties - Sec. 158.151. PENALTIES. (a) If any person fails to file...

Section 158.152. Lien - Sec. 158.152. LIEN. The state has a lien on each...

Section 158.153. Rules - Sec. 158.153. RULES. The comptroller shall adopt rules necessary for...

Section 158.154. Other Taxes - Sec. 158.154. OTHER TAXES. (a) All manufactured homes shall be...

Section 158.155. Limitation for Collection and Refund - Sec. 158.155. LIMITATION FOR COLLECTION AND REFUND. Subchapter D of...