Texas Tax Code

§ 152.045 — COLLECTION OF TAX ON GROSS RENTAL RECEIPTS

TX § 152.045Title 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)Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross rental receipts shall report and pay the tax to the comptroller in the same manner as the Limited Sales, Excise and Use Tax is reported and paid by retailers under Chapter 151 of this code.

(b)The owner shall add the tax to the rental charge, and when added, the tax is:

(1)a part of the rental charge;

(2)a debt owed to the motor vehicle owner by the person renting the vehicle; and

(3)recoverable at law in the same manner as the rental charge.

(c)The comptroller may proceed against a person renting a motor vehicle for any unpaid gross rental receipts tax.

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Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.04, eff. October 1, 2011.