{"data":{"id":"us-tx/tex.-tax-code-152.065","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.065","heading":"REQUIRED PERMITS.","body":"A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.\nActs 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.","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 D. TAX ENFORCEMENT PROCEDURES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.065","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"935a89d1cdcc3688d9d96cdd6ba843c482f2b5b02c81a5c6d329f4f4e8c4fa52","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.064","next":"us-tx/tex.-tax-code-152.066"},"notice":"GroundRules: Original legal text. Not legal advice."}