Tex.
Tax Code Section 152.041
General Collection Procedure
(a)
The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect taxes imposed by this chapter, subject to Section 152.0412 (Standard Presumptive Value; Use by Tax Assessor-collector), unless another person is required by this chapter to collect the taxes.(b)
Except as provided by Section 152.069 (Registration of Motor Vehicle Using Seller-financing), the tax assessor-collector may not accept an application unless the tax and any penalty is paid.(c)
Except as provided by Subsection (f) and Section 152.047 (Collection of Tax on Seller-financed Sale), the tax imposed by Section 152.021 (Retail Sales Tax) is due on the 20th working day after the date the motor vehicle is delivered to the purchaser.(d)
Except as provided by Subsection (f), the tax imposed by Section 152.022 (Tax on Motor Vehicle Purchased Outside This State) is due on the 20th working day after the date the motor vehicle is brought into this state.(e)
If a motor vehicle title applicant has paid the tax to the seller who is required by this chapter to collect the tax and the seller has failed to remit the tax to the county tax assessor-collector, the tax assessor-collector may accept application for title to the motor vehicle without the payment of additional tax by the applicant. Before title to the motor vehicle may be issued under these circumstances, the motor vehicle title applicant must present satisfactory documentation to the tax assessor-collector that the tax was paid. The county tax assessor-collector shall notify the comptroller in writing of the seller’s failure to remit the tax. The notice must:(1)
be made before the 31st day after the date the application for title is accepted;(2)
contain the name and address of the seller; and(3)
include any documentation of the payment of the tax provided to the county tax assessor-collector by the motor vehicle title applicant.(f)
The tax imposed by Section 152.021 (Retail Sales Tax) or 152.022 (Tax on Motor Vehicle Purchased Outside This State) on a motor vehicle designed for commercial use is due on the 20th working day after the date the motor vehicle is equipped with a body or other equipment that enables the motor vehicle to be eligible to be registered under the Transportation Code.
Source:
Section 152.041 — General Collection Procedure, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.041 (accessed Apr. 20, 2024).
