Tex. Tax Code § 152.027 · Subchapter B. IMPOSITION OF TAX
TAX ON DEALER PLATES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A use tax is imposed on each person to whom is issued a dealer's plate under Section 503.061 or 503.0615, 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.
Notes and commentary — not statutory text
History
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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 1, eff. July 1, 2025.
Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 2, eff. July 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 ae8e3f303c5d99f5b6a890191af7ee58c385c8cb0a993e527ca1dada09271b6d
- 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
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