Texas Tax Code
§ 152.106 — PROHIBITED ADVERTISING; CRIMINAL PENALTY
TX § 152.106Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. F. PENALTIES
Statute text
View on source(a)A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:
(1)will assume, absorb, or refund a part of the tax imposed by this chapter; or
(2)will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.
(b)An offense under this section is a Class C misdemeanor.
Legislative history
Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.