Tax Code › Title 2 › Chapter 152 › Subchapter D

Texas Tax Code § 152.065

Required Permits

Taxes on Sale, Rental, and Use of Motor Vehicles · Tax Enforcement Procedures

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.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 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.

This section refers to

§ 151.201

Sections that refer to this one

Occ. § 2301.851Occ. § 2301.852§ 152.048§ 152.0635