{"data":{"id":"us-tx/tex.-tax-code-152.043","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.043","heading":"COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS.","body":"A person doing business in this state who registers a motor vehicle under Section 502.091, Transportation Code, shall pay the tax imposed by Section 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.\nActs 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.254, eff. Sept. 1, 1997.\nAmended by:\nActs 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.008, eff. September 1, 2013.","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#152.043","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6c52ca77831277f9c2075f9b7945771beec60e452277b4cdf27042f9d9751105","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.042","next":"us-tx/tex.-tax-code-152.044"},"notice":"GroundRules: Original legal text. Not legal advice."}