Current as of April 14, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) The comptroller shall require each manufacturer to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:
(1) be in a form prescribed by the comptroller; and
(2) contain, at a minimum, the following information for each warranty:
(A) the vehicle identification number of the vehicle;
(B) the make, model, and model year of the vehicle; and
(C) the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.
(b) As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.482. Reports by Manufacturers - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-482/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.