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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 |
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Subchapter B. IMPOSITION OF TAX |
Sec. 152.027. TAX ON METAL DEALER PLATES
Latest version.
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(a) A use tax is imposed on each person to whom is issued a metal dealer's plate authorized by Chapter 503, Transportation Code.
(b) The tax is $25 for each plate issued.
(c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984; Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997.