{"data":{"id":"us-tx/tex.-occupations-code-1201.208","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 1201.208","heading":"PAYMENT OF TAXES REQUIRED FOR ISSUANCE OF STATEMENT OF OWNERSHIP.","body":"(a) Any licensee who sells or exchanges a new manufactured home to any consumer is responsible for the payment of all required sales and use tax on such home.\n(b) If it is determined that a new manufactured home was sold or exchanged without the required sales and use tax being paid, the payment shall be made from the fund, up to the available penal amount of the licensee's bond or the remaining balance of the security for the license, and a claim for reimbursement shall be filed with the licensee's surety or the amount deducted from the security for the license.\nAdded by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. June 1, 2003. Amended by Acts 2003, 78th Leg., ch. 338, Sec. 17, 18, eff. June 18, 2003.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 863 (H.B. 1460), Sec. 27, eff. January 1, 2008.\nActs 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 35, eff. September 1, 2017.","path":["OCCUPATIONS CODE","TITLE 7. PRACTICES AND PROFESSIONS RELATED TO REAL PROPERTY AND HOUSING","SUBTITLE C. REGULATION OF CERTAIN TYPES OF HOUSING AND BUILDINGS","CHAPTER 1201. MANUFACTURED HOUSING","SUBCHAPTER E. MANUFACTURED HOME STATEMENTS OF OWNERSHIP"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.1201.htm#1201.208","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"f872c65f0ea7470d41dbe040098681a489e7daec8b06d9b35b100277facd3561","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-1201.2076","next":"us-tx/tex.-occupations-code-1201.209"},"notice":"GroundRules: Original legal text. Not legal advice."}