{"data":{"id":"us-tx/tex.-tax-code-152.042","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.042","heading":"COLLECTION OF TAX ON DEALER'S LICENSE PLATES.","body":"A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the dealer's license plates until the tax is paid.\nActs 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009.\nActs 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 3, eff. July 1, 2025.","path":["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 C. COLLECTION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.042","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8377c6de99c39415a576999dc09d5a37a89cb7424804e22e281ccdc175087e0c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.0412","next":"us-tx/tex.-tax-code-152.043"},"notice":"GroundRules: Original legal text. Not legal advice."}