Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 152.065: REQUIRED PERMITS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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