{"data":{"id":"us-tx/tex.-tax-code-151.481","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.481","heading":"DEFINITIONS.","body":"In this subchapter:\n(1) \"Distributor\" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code.\n(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.\n(2) \"New off-highway vehicle\" means an off-highway vehicle that has not been the subject of a retail sale.\n(3) \"Off-highway vehicle\" has the meaning assigned by Section 501.0301, Transportation Code.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 2, eff. September 1, 2021.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.481","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9669352e809c82f4c357b8737bed5d242f5798f16fad0ae8b793fc7488eb685a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.471","next":"us-tx/tex.-tax-code-151.482"},"notice":"GroundRules: Original legal text. Not legal advice."}