Texas Tax Code

§ 152.042 — COLLECTION OF TAX ON DEALER'S LICENSE PLATES

TX § 152.042Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. C. COLLECTION OF TAXES

Statute text

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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 dealer's license 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:

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 3, eff. July 1, 2025.