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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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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 METAL 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 METAL DEALER 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 |
| 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 |