GroundRules
Tex. Tax Code § 151.481: DEFINITIONS.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE E. SALES, EXCISE, AND USE TAXES
- CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
- SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE
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.
Collected 2026-08-27T01:47:41Z. Source file · JSON