Tax Code › Title 2 › Chapter 151 › Subchapter I-2
Texas Tax Code § 151.486
Action by Texas Department of Motor Vehicles
Limited Sales, Excise, and Use Tax · Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State
If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas Department of Motor Vehicles of the failure and the department may take administrative action against the manufacturer or distributor for the failure under Chapter 2301, Occupations Code.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Legislative history
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 6, eff. September 1, 2021.