Texas Tax Code
§ 152.062 — REQUIRED STATEMENTS
TX § 152.062Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. D. TAX ENFORCEMENT PROCEDURES
Statute text
View on source(a)The persons obligated by this chapter to pay taxes on the transaction shall file a joint statement with the tax assessor-collector of the county in which the application for registration and for a Texas certificate of title is made.
(b)The statement must be in the following form:
(1)if a motor vehicle is sold, the seller and purchaser shall make a joint statement of the then value in dollars of the total consideration for the vehicle;
(2)if the ownership of a motor vehicle is transferred as the result of an even exchange, the principal parties shall make a joint statement describing the nature of the transaction; or
(3)if the ownership of a motor vehicle is transferred as the result of a gift, the principal parties shall make a joint statement describing the nature of the transaction and the relationship between the principal parties. (b-1) A joint statement required by Subsection (b)(3) must be notarized. (b-2) A joint statement required by Subsection (b)(3) that relates to a gift from a person described by Section 152.025(a)(1) must be filed in person by the recipient of the gift or, as applicable, the person from whom the gift is received. A motor vehicle title service required to be licensed under Chapter 520, Transportation Code, may not be used to file the statement. The person who files the statement must present to the tax assessor-collector an unexpired identification document issued to the person that bears the person's photograph and is:
(1)a driver's license or personal identification card issued by this state or another state of the United States;
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 3, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 884 (S.B. 267), Sec. 1, eff. June 17, 2011. Acts 2017, 85th Leg., R.S., Ch. 969 (S.B. 2076), Sec. 1, eff. September 1, 2017. Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 2, eff. September 1, 2025.