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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter C. Collection of Taxes
- Section 152.041. General Collection Procedure
- Section 152.0411. Collection by Sellers
- Section 152.0412. Standard Presumptive Value; Use by Tax Assessor-Collector
- Section 152.042. Collection of Tax on Dealer's License Plates
- Section 152.043. Collection of Tax on Motor Vehicles Operated by Nonresidents
- Section 152.044. Payment by Seller
- Section 152.045. Collection of Tax on Gross Rental Receipts
- Section 152.046. Change in Tax Status of Motor Vehicle
- Section 152.047. Collection of Tax on Seller-Financed Sale
- Section 152.0472. Determination of Whether Loan Is Factored, Assigned, or Transferred
- Section 152.0475. Registration of Related Finance Company
- Section 152.048. Gross Receipts Presumed Subject to Tax
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