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Tex. Tax Code § 152.065

REQUIRED PERMITS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 152.065, REQUIRED PERMITS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575018
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A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.