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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 152.042. Collection of Tax on Dealer's License Plates
Universal Citation:
TX Tax Code § 152.042 (2025)
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Sec. 152.042. COLLECTION OF TAX ON DEALER'S LICENSE PLATES. A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the dealer's license plates until the tax is paid.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009.
Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 3, eff. July 1, 2025.
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