Tex. Tax Code § 152.041 · Subchapter C. COLLECTION OF TAXES
GENERAL COLLECTION PROCEDURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
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.
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 c104e138a4f4cd98c50a3d4a815c84203dbc0d8b2e118e5cdbbf89d58e3ba9d0
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 152.021RETAIL SALES TAX.Printed as Section 152.021 | Section 152.021 or 152.022
- Tex. Tax Code § 152.022TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.Printed as Section 152.021 or 152.022 | Section 152.022
- Tex. Tax Code § 152.0412STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR.Printed as Section 152.0412
- Tex. Tax Code § 152.047COLLECTION OF TAX ON SELLER-FINANCED SALE.Printed as Section 152.047
- Tex. Tax Code § 152.069REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING.Printed as Section 152.069
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.