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Chapter 152

Taxes on Sale, Rental, and Use of Motor Vehicles

Subchapter A. General Provisions

152.001 Definitions 152.002 Total Consideration 152.003 Duties of Comptroller

Subchapter B. Imposition of Tax

152.021 Retail Sales Tax 152.0215 Texas Emissions Reduction Plan Surcharge 152.022 Tax on Motor Vehicle Purchased Outside This State 152.023 Tax on Motor Vehicle Brought into State by New Texas Resident 152.024 Tax on an Even Exchange of Motor Vehicles 152.025 Tax on Gift of Motor Vehicle 152.026 Tax on Gross Rental Receipts 152.027 Tax on Dealer Plates 152.028 Use Tax on Motor Vehicle Brought Back into State

Subchapter C. Collection of Taxes

152.041 General Collection Procedure 152.0411 Collection by Sellers 152.0412 Standard Presumptive Value; Use by Tax Assessor-Collector 152.042 Collection of Tax on Dealer's License Plates 152.043 Collection of Tax on Motor Vehicles Operated by Nonresidents 152.044 Payment by Seller 152.045 Collection of Tax on Gross Rental Receipts 152.046 Change in Tax Status of Motor Vehicle 152.047 Collection of Tax on Seller-Financed Sale 152.0472 Determination of Whether Loan Is Factored, Assigned, or Transferred 152.0475 Registration of Related Finance Company 152.048 Gross Receipts Presumed Subject to Tax

Subchapter D. Tax Enforcement Procedures

152.061 Registration of Motor Vehicle Purchased for Rental 152.062 Required Statements 152.063 Records 152.0635 Records of Certain Sellers 152.064 Tax Receipts 152.065 Required Permits 152.066 Deficiency Determination; Penalty and Interest 152.067 Petition for Redetermination of a Deficiency 152.068 Revocation of Motor Vehicle Retail Seller's Permit 152.069 Registration of Motor Vehicle Using Seller-Financing

Subchapter E. Exemptions

152.081 Driver Training Motor Vehicles 152.082 Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency 152.083 Lease of Motor Vehicle to Public Agency 152.084 Rental of Motor Vehicle to Public Agency 152.085 Rental of Motor Vehicle for Purposes of Re-Rental 152.086 Motor Vehicles Driven by Handicapped Persons 152.087 Fire Trucks and Emergency Medical Services Vehicles 152.088 Motor Vehicles Used for Religious Purposes 152.089 Exempt Vehicles 152.090 Certain Hydrogen-Powered Motor Vehicles 152.091 Farm or Timber Use 152.092 Motor Vehicles Transported Out of State 152.093 Motor Vehicles Sold to Certain Licensed Child-Care Facilities 152.094 Motor Vehicles Used by Nonprofit Food Bank 152.094 Motor Vehicle Transferred from Decedent 152.095 Motor Vehicles Used by Provider of Housing and Related Services

Subchapter F. Penalties

152.101 Penalty for Signing False Statement or Certificate 152.102 Operation Without Payment of Tax 152.103 Failure to Keep Records 152.104 Failure to Remit Tax Collected 152.105 Venue for Criminal Prosecutions 152.106 Prohibited Advertising; Criminal Penalty

Subchapter G. Disposition of Taxes

152.121 Tax Sent to Comptroller 152.122 Allocation of Tax 152.1222 Allocation of Certain Tax Revenue to Property Tax Relief Fund 152.123 Tax Retained by County