Tex.
Transp. Code Section 501.0301
Certain Off-highway Vehicles Purchased Outside This State
(a)
In this section:(1)
“Off-highway vehicle” means:(A)
an all-terrain vehicle or recreational off-highway vehicle, as those terms are defined by Section 551A.001 (Definitions);(B)
a motorcycle, as that term is defined by Section 541.201 (Vehicles), other than a motorcycle described by Section 521.001 (Definitions), that is designed by the manufacturer for off-highway use only; or(C)
a utility vehicle, as that term is defined by Section 551A.001 (Definitions).(2)
“Retailer” has the meaning assigned by Section 151.008, Tax Code.(b)
A county assessor-collector may not issue a title receipt and the department may not issue a certificate of title for an off-highway vehicle purchased from a retailer located outside this state and designated by the manufacturer as a model year that is not more than one year before the year in which the application for title is made unless the applicant for the title delivers to the assessor-collector or the department, as applicable, satisfactory evidence showing that the applicant:(1)
has paid to the comptroller the applicable use tax imposed on the vehicle under Subchapter D (Use Tax Imposed), Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code; or(2)
is not required to pay any taxes described by Subdivision (1).(c)
The comptroller shall promulgate forms to be used by each county assessor-collector for purposes of implementing this section.(d)
The comptroller may adopt rules as necessary to implement this section, including rules that define “satisfactory evidence” for purposes of this section.
Source:
Section 501.0301 — Certain Off-highway Vehicles Purchased Outside This State, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.501.htm#501.0301
(accessed May 4, 2024).