{"data":{"id":"us-tx/tex.-tax-code-151.482","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.482","heading":"REPORTS BY MANUFACTURERS AND DISTRIBUTORS.","body":"(a) The comptroller shall require each manufacturer and distributor to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer or distributor for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:\n(1) be in a form prescribed by the comptroller; and\n(2) contain, at a minimum, the following information for each warranty:\n(A) the vehicle identification number of the vehicle;\n(B) the make, model, and model year of the vehicle; and\n(C) the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.\n(b) As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.\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. 3, eff. September 1, 2021.\nActs 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 4, 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#151.482","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bc4422ec25473120ab8b924121b0a54d24192ad70a2ea7864169723bf2e987e2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.481","next":"us-tx/tex.-tax-code-151.483"},"notice":"GroundRules: Original legal text. Not legal advice."}