Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES |
Subchapter C. COLLECTION OF TAXES |
Sec. 152.042. COLLECTION OF TAX ON METAL DEALER PLATES
Latest version.
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A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the metal dealer's plates until the tax is paid.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 , Sec. 3K.09, eff. September 1, 2009.