Tax Code › Title 2 › Chapter 152 › Subchapter C
Texas Tax Code § 152.043
Taxes on Sale, Rental, and Use of Motor Vehicles · Collection of Taxes
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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Acts 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.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.008, eff. September 1, 2013.
