Sec. 152.044. PAYMENT BY SELLER. (a) If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint statement and that the amount of tax paid was less than the amount due, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due.
(b) The comptroller shall ascertain compliance with the terms of this section. If the comptroller on an audit of the records of a motor vehicle dealer finds that the documents necessary to title and register a motor vehicle in the name of the purchaser of the motor vehicle have not been executed and delivered to the tax assessor-collector, together with tax due, if any, the motor vehicle dealer is liable for the amount of the tax due, plus penalty and interest, if any.
Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 19, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 4, eff. Jan. 1, 1996.
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