reglab/housing_qa huggingface dataset:
TX Tax Code § 152.025 (2021)
2021 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 B. Imposition of Tax|Section 152.025. Tax on Gift of Motor Vehicle

Sec. 152.025.  TAX ON GIFT OF MOTOR VEHICLE.  (a)  A tax is imposed on the recipient of a gift of a motor vehicle.  This section applies only if the person receiving the motor vehicle:(1)  receives the vehicle from:(A)  the person's:(i)  spouse;(ii)  parent or stepparent;(iii)  grandparent or grandchild;(iv)  child or stepchild;(v)  sibling; or(vi)  guardian;(B)  a decedent's estate;(C)  a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent's spouse; or(D)  a trust subject to the Texas Trust Code that is revocable by the person receiving the motor vehicle or that is jointly revocable by the recipient and the recipient's spouse;(2)  is a trust subject to the Texas Trust Code that is revocable by the transferor of the motor vehicle or that is jointly revocable by the transferor and the transferor's spouse; or(3)  is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization under Section 501(c)(3) of that code, and the vehicle will be used for the purposes of the organization.(b)  The tax is $10.|Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 2, eff. September 1, 2009.Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913), Sec. 7, eff. September 1, 2013.|
TX Tax Code § 152.026 (2021)
2021 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 B. Imposition of Tax|Section 152.026. Tax on Gross Rental Receipts

Sec. 152.026.  TAX ON GROSS RENTAL RECEIPTS.  (a)  A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle.(b)  The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days.(c)  Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by Section 152.001(9)(A) of this code, on a motor vehicle registered under Section 152.061 of this code may not be less than an amount equal to the tax that would be imposed by Section 152.021 or 152.022 of this code but for Subsection (d) of this section.(d)  The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code.|Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 8, eff. Aug. 1, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 3;  Acts 1991, 72nd Leg., ch. 16, Sec. 17.04, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.04, eff. Sept. 1, 1991.|
TX Tax Code § 152.027 (2021)
2021 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 B. Imposition of Tax|Section 152.027. Tax on Metal Dealer Plates

Sec. 152.027.  TAX ON METAL DEALER PLATES.  (a)  A use tax is imposed on each person to whom is issued a metal dealer's plate authorized by Chapter 503, Transportation Code.(b)  The tax is $25 for each plate issued.(c)  The tax imposed by this section is in lieu of any other tax imposed by this chapter.|Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984;  Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997.|
TX Tax Code § 152.028 (2021)
2021 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 B. Imposition of Tax|Section 152.028. Use Tax on Motor Vehicle Brought Back Into State

Sec. 152.028.  USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE.  (a)  A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that is brought back into this state for use on the public highways of this state.  The tax is imposed at the time the motor vehicle is brought back into this state.(b)  The tax rate is 6-1/4 percent of the total consideration.|Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 2, eff. May 20, 1983.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 10, eff. Aug. 1, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 4;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.05, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 27, eff. Oct. 1, 1997.|
TX Tax Code § 152.041 (2021)
2021 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

Sec. 152.041.  GENERAL COLLECTION PROCEDURE.  (a)  The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect taxes imposed by this chapter, subject to Section 152.0412, unless another person is required by this chapter to collect the taxes.(b)  Except as provided by Section 152.069, the tax assessor-collector may not accept an application unless the tax and any penalty is paid.(c)  Except as provided by Subsection (f) and Section 152.047, the tax imposed by Section 152.021 is due on the 20th working day after the date the motor vehicle is delivered to the purchaser.(d)  Except as provided by Subsection (f), the tax imposed by Section 152.022 is due on the 20th working day after the date the motor vehicle is brought into this state.(e)  If a motor vehicle title applicant has paid the tax to the seller who is required by this chapter to collect the tax and the seller has failed to remit the tax to the county tax assessor-collector, the tax assessor-collector may accept application for title to the motor vehicle without the payment of additional tax by the applicant.  Before title to the motor vehicle may be issued under these circumstances, the motor vehicle title applicant must present satisfactory documentation to the tax assessor-collector that the tax was paid.  The county tax assessor-collector shall notify the comptroller in writing of the seller's failure to remit the tax.  The notice must:(1)  be made before the 31st day after the date the application for title is accepted;(2)  contain the name and address of the seller;  and(3)  include any documentation of the payment of the tax provided to the county tax assessor-collector by the motor vehicle title applicant.(f)  The tax imposed by Section 152.021 or 152.022 on a motor vehicle designed for commercial use is due on the 20th working day after the date the motor vehicle is equipped with a body or other equipment that enables the motor vehicle to be eligible to be registered under the Transportation Code.|Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 11, eff. Sept. 1, 1983;  Acts 1993, 73rd Leg., ch. 29, Sec. 3, eff. Oct. 1, 1993;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.31, eff. Oct. 1, 1999;  Acts 2001, 77th Leg., ch. 1263, Sec. 27, eff. Sept. 1, 2001.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4), Sec. 2, eff. September 1, 2006.|
TX Tax Code § 152.0411 (2021)
2021 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 152.0411. Collection by Sellers

Sec. 152.0411.  COLLECTION BY SELLERS.  (a)  Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the amount of the tax to the sales price, and when the amount of the tax is added:(1)  it is a debt of the purchaser to the seller until paid;  and(2)  if unpaid, it is recoverable at law in the same manner as the original sales price.(b)  The seller shall collect the tax from the purchaser and remit it to the tax assessor-collector in the time and manner provided by law.(c)  This section applies only to the sale of a vehicle that is to be titled and registered in Texas.  If a purchaser intends to register a vehicle outside Texas, the purchaser shall comply with the terms of Section 152.092.(d)  This section does not apply to a seller-financed sale.(e)  This section applies only to a sale in which the seller is a motor vehicle dealer who holds a dealer license issued under Chapter 503, Transportation Code, or Chapter 2301, Occupations Code.(f)  This section does not apply to the sale of a motor vehicle with a gross weight in excess of 11,000 pounds.  The seller of a motor vehicle with a gross weight in excess of 11,000 pounds shall maintain records of the sale in the manner and form, and containing the information, required by the comptroller.|Added by Acts 1995, 74th Leg., ch. 1015, Sec. 3, eff. Jan. 1, 1996.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.253, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1040, Sec. 28, eff. Oct. 1, 1997;  Acts 2003, 78th Leg., ch. 1276, Sec. 14A.817, eff. Sept. 1, 2003.|
TX Tax Code § 152.042 (2021)
2021 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 Metal Dealer Plates

Sec. 152.042.  COLLECTION OF TAX ON METAL DEALER 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 metal dealer's 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.|
TX Tax Code § 152.043 (2021)
2021 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 152.043. Collection of Tax on Motor Vehicles Operated by Nonresidents

Sec. 152.043.  COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS.  A person doing business in this state who registers a motor vehicle under Section 502.091, Transportation Code, shall pay the tax imposed by Section 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.|Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.254, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.008, eff. September 1, 2013.|
TX Tax Code § 152.044 (2021)
2021 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 152.044. Payment by Seller

Sec. 152.044.  PAYMENT BY SELLER.  (a)  If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint statement and that the amount of tax paid was less than the amount due, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due.(b)  The comptroller shall ascertain compliance with the terms of this section.  If the comptroller on an audit of the records of a motor vehicle dealer finds that the documents necessary to title and register a motor vehicle in the name of the purchaser of the motor vehicle have not been executed and delivered to the tax assessor-collector, together with tax due, if any, the motor vehicle dealer is liable for the amount of the tax due, plus penalty and interest, if any.|Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 19, eff. Oct. 1, 1993;  Acts 1995, 74th Leg., ch. 1015, Sec. 4, eff. Jan. 1, 1996.|
TX Tax Code § 152.045 (2021)
2021 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 152.045. Collection of Tax on Gross Rental Receipts

Sec. 152.045.  COLLECTION OF TAX ON GROSS RENTAL RECEIPTS.  (a)  Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross rental receipts shall report and pay the tax to the comptroller in the same manner as the Limited Sales, Excise and Use Tax is reported and paid by retailers under Chapter 151 of this code.(b)  The owner shall add the tax to the rental charge, and when added, the tax is:(1)  a part of the rental charge;(2)  a debt owed to the motor vehicle owner by the person renting the vehicle;  and(3)  recoverable at law in the same manner as the rental charge.(c)  The comptroller may proceed against a person renting a motor vehicle for any unpaid gross rental receipts tax.(d)  In addition to any other penalty provided by law, the owner of a motor vehicle subject to the tax on gross rental receipts who is required to file a report as provided by this chapter and who fails to timely file the report shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.|Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.06, eff. Sept. 1, 1991.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.04, eff. October 1, 2011.|
TX Tax Code § 152.046 (2021)
2021 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 152.046. Change in Tax Status of Motor Vehicle

Sec. 152.046.  CHANGE IN TAX STATUS OF MOTOR VEHICLE.  (a)  If the owner, as defined by Section 152.001(9)(A) of this code, of a motor vehicle registered as a rental vehicle ceases to use the vehicle for rental, the owner shall report and remit on the next report required to be filed with the comptroller by Section 152.045(a) of this code any unpaid portion of gross rental receipts tax imposed by Section 152.026 of this code.(b)  An owner of a motor vehicle on which the motor vehicle sales or use tax has been paid who subsequently uses the vehicle for rental shall collect the gross rental receipts tax imposed by this chapter from the person renting the vehicle.  The owner may credit an amount equal to the motor vehicle sales or use tax paid by the owner to the comptroller against the amount of gross rental receipts due.  This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.(c)  For the purpose of determining the amount of minimum tax due under Section 152.026(c) of this code only, an owner of a motor vehicle on which the tax on gross rental receipts is imposed may credit against the amount of gross rental receipts due an amount equal to the tax on gross rental receipts the owner has paid to any other state.  This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.|Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.0472 (2021)
2021 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 152.0472. Determination of Whether Loan Is Factored, Assigned, or Transferred

Sec. 152.0472.  DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR TRANSFERRED.  (a)  A seller is not considered to have factored, assigned, or transferred a loan under Section 152.047(g) if:(1)  a loan through a seller is pledged as security for the sale of bonds:(A)  to a qualified institutional buyer, as that term is defined by 17 C.F.R. Section 230.144A, that is not affiliated to the seller;(B)  to an institutional accredited investor, as that term is defined by 17 C.F.R. Section 230.501(a)(1), (2), (3), or (7), that is not affiliated to the seller; or(C)  in a public offering;(2)  the right to receive payments and the risk of loss on nonpayment remains with the seller or an affiliated collection entity acting as agent of the seller; and(3)  bondholders receive only interest and principal.(b)  Notwithstanding Subsection (a), the seller may elect to pay all unpaid tax imposed under this chapter on the total consideration.  A seller that makes this election is entitled to a credit or reimbursement for the taxes paid under this chapter on the remaining unpaid balance of the contract for which the seller has not received payment or has not otherwise collected the tax due.  The seller shall take the tax credit or reimbursement on the seller's seller-finance return. The tax credit or reimbursement does not accrue interest.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 8, eff. June 15, 2007.|
TX Tax Code § 152.0475 (2021)
2021 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 152.0475. Registration of Related Finance Company

Sec. 152.0475.  REGISTRATION OF RELATED FINANCE COMPANY.  (a)  "Related finance company" means a person in which at least 80 percent of the ownership is identical to the ownership of a dealer, as defined by Section 503.001, Transportation Code.(b)  The comptroller shall establish a registration system for related finance companies under this section.(c)  A related finance company may register with the comptroller on a form prescribed by the comptroller. The comptroller shall make the forms available to the public. A registration remains in effect until canceled by the registration holder or the comptroller.(d)  Repealed by Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.(e)  The comptroller may adopt rules to implement this section.|Added by Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617), Sec. 2, eff. July 1, 2007.Amended by: Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 1, eff. May 29, 2017.Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.|
TX Tax Code § 152.048 (2021)
2021 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 152.048. Gross Receipts Presumed Subject to Tax

Sec. 152.048.  GROSS RECEIPTS PRESUMED SUBJECT TO TAX.  (a)  All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.(b)  The presumption provided by Subsection (a) does not apply to receipts:(1)  on which a tax imposed under other law is computed and paid to the comptroller;  or(2)  for which a properly completed resale or exemption certificate is accepted by the seller.(c)  The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.|Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.|
TX Tax Code § 152.061 (2021)
2021 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 D. Tax Enforcement Procedures|Section 152.061. Registration of Motor Vehicle Purchased for Rental

Sec. 152.061.  REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL.  (a)  An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle sales or use tax imposed by Sections 152.021 and 152.022 of this code.  The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application.(b)  A rental certificate may be furnished by:(1)  a dealer licensed under Chapter 503, Transportation Code;  or(2)  the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period.(c)  The rental certificate shall be in a form designated by the comptroller and must contain:(1)  the name, address, and signature of the owner;(2)  the owner's or dealer's license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section;(3)  the motor vehicle identification number;  and(4)  the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished.|Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997.|