Tex. Loc. Gov't Code § 334.110 · Subchapter E. SHORT-TERM MOTOR VEHICLE RENTAL TAX
RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on the amount of:
(1) gross rental receipts received from the rental of the motor vehicle; and
(2) the tax imposed under this subchapter and paid to the municipality or county on each motor vehicle used for rental purposes by the owner.
(b) Mileage records are not required.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm
- Text hash
- sha256 8ffe013a6767f48b38fab2592568487de60297cc01af2f0eb0aa9560040239f6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Loc. Gov't Code § 334.110. Each shows the citation as that text prints it.
Local Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.