Sec. 152.064. TAX RECEIPTS. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The tax assessor-collector of each county shall:
(1) issue a receipt to the person paying a tax imposed by this chapter; and
(2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter D. Tax Enforcement Procedures
Section 152.061. Registration of Motor Vehicle Purchased for Rental
Section 152.062. Required Statements
Section 152.0635. Records of Certain Sellers
Section 152.065. Required Permits
Section 152.066. Deficiency Determination; Penalty and Interest
Section 152.067. Petition for Redetermination of a Deficiency
Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit
Section 152.069. Registration of Motor Vehicle Using Seller-Financing