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 |
§ 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 |