Texas Tax Code
§ 23.121 — DEALER'S MOTOR VEHICLE INVENTORY; VALUE
TX § 23.121Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS
Statute text
View on source(a)In this section:
(1)"Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's motor vehicle inventory is located.
(2)"Collector" means the county tax assessor-collector in the county in which a dealer's motor vehicle inventory is located.
(3)"Dealer" means a person who holds a dealer's general distinguishing number issued by the Texas Department of Motor Vehicles under the authority of Chapter 503, Transportation Code, or who is legally recognized as a motor vehicle dealer pursuant to the law of another state and who complies with the terms of Section 152.063(f). The term does not include:
(A)a person who holds a manufacturer's license issued under Chapter 2301, Occupations Code;
(B)an entity that is owned or controlled by a person who holds a manufacturer's license issued under Chapter 2301, Occupations Code;
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.03, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.04, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 850 (H.B. 315), Sec. 1, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 850 (H.B. 315), Sec. 2, eff. January 1, 2014. Acts 2021, 87th Leg., R.S., Ch. 276 (H.B. 3514), Sec. 9, eff. September 1, 2021.