Sec. 152.042. COLLECTION OF TAX ON METAL DEALER PLATES. A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the metal dealer's plates until the tax is paid.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter C. Collection of Taxes
Section 152.041. General Collection Procedure
Section 152.0411. Collection by Sellers
Section 152.0412. Standard Presumptive Value; Use by Tax Assessor-Collector
Section 152.042. Collection of Tax on Metal Dealer Plates
Section 152.043. Collection of Tax on Motor Vehicles Operated by Nonresidents
Section 152.044. Payment by Seller
Section 152.045. Collection of Tax on Gross Rental Receipts
Section 152.046. Change in Tax Status of Motor Vehicle
Section 152.047. Collection of Tax on Seller-Financed Sale
Section 152.0472. Determination of Whether Loan Is Factored, Assigned, or Transferred