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

Tex. Tax Code § 152.069: REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING.

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) The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for, the motor vehicle in the name of the purchaser to the appropriate county tax assessor-collector not later than the 45th day after the date the motor vehicle is delivered to the purchaser.

(b) The seller shall provide to the county tax assessor-collector a joint statement as prescribed by Section 152.062 in lieu of the motor vehicle sales tax imposed by Section 152.021. The statement shall include the seller's permit identification number issued by the comptroller.

Added by Acts 1993, 73rd Leg., ch. 29, Sec. 8, eff. Oct. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 32, eff. Oct. 1, 1997.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 793 (S.B. 1235), Sec. 16, eff. September 1, 2009.

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

Browse this collection