Chapter
152
Taxes on Sale, Rental, and Use of Motor Vehicles
Sections
152.001
Definitions
152.002
Total Consideration
152.003
Duties of Comptroller
152.021
Retail Sales Tax
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
152.041
General Collection Procedure
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
152.048
Gross Receipts Presumed Subject to Tax
152.061
Registration of Motor Vehicle Purchased for Rental
152.062
Required Statements
152.063
Records
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
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
152.101
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
152.121
Tax Sent to Comptroller
152.122
Allocation of Tax
152.123
Tax Retained by County
152.0215
Texas Emissions Reduction Plan Surcharge
152.0411
Collection by Sellers
152.0412
Standard Presumptive Value; Use by Tax Assessor-collector
152.0472
Determination of Whether Loan Is Factored, Assigned, or Transferred
152.0475
Registration of Related Finance Company
152.0635
Records of Certain Sellers
152.1222
Allocation of Certain Tax Revenue to Property Tax Relief Fund
