Sec. 152.065. REQUIRED PERMITS. A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.
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