Tax Code › Title 2 › Chapter 152 › Subchapter C
Texas Tax Code § 152.042
Taxes on Sale, Rental, and Use of Motor Vehicles · Collection of Taxes
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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Acts 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.
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009.
Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 3, eff. July 1, 2025.
