Sec. 151.481. DEFINITIONS. In this subchapter:
(1) "Distributor" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code.
(1-a) "Manufacturer" means a person that manufactures off-highway vehicles and is required to hold a manufacturer's license under Chapter 2301, Occupations Code.
(2) "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale.
(3) "Off-highway vehicle" has the meaning assigned by Section 501.0301, Transportation Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 2, eff. September 1, 2021.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Section 151.482. Reports by Manufacturers and Distributors
Section 151.484. Confidentiality
Section 151.485. Civil Penalty
Section 151.486. Action by Texas Department of Motor Vehicles
Section 151.487. Audit; Inspection
Section 151.488. Action by Attorney General; Venue; Attorney's Fees