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Texas Transportation Code - TRANSP § 501.0301. Certain off-Highway Vehicles Purchased Outside This State

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) In this section:

(1) “Off-highway vehicle” means:

(A) an all-terrain vehicle or recreational off-highway vehicle, as those terms are defined by Section 551A.001;

(B) a motorcycle, as that term is defined by Section 541.201, other than a motorcycle described by Section 521.001, that is designed by the manufacturer for off-highway use only; or

(C) a utility vehicle, as that term is defined by Section 551A.001.

(2) “Retailer” has the meaning assigned by Section 151.008, Tax Code.

(b) A county assessor-collector may not issue a title receipt and the department may not issue a certificate of title for an off-highway vehicle purchased from a retailer located outside this state and designated by the manufacturer as a model year that is not more than one year before the year in which the application for title is made unless the applicant for the title delivers to the assessor-collector or the department, as applicable, satisfactory evidence showing that the applicant:

(1) has paid to the comptroller the applicable use tax imposed on the vehicle under Subchapter D, Chapter 151, Tax Code;  1 or

(2) is not required to pay any taxes described by Subdivision (1).

(c) The comptroller shall promulgate forms to be used by each county assessor-collector for purposes of implementing this section.

(d) The comptroller may adopt rules as necessary to implement this section, including rules that define “satisfactory evidence” for purposes of this section.

1 V.T.C.A., Tax Code § 151.101 et. seq.
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Cite this article: FindLaw.com - Texas Transportation Code - TRANSP § 501.0301. Certain off-Highway Vehicles Purchased Outside This State - last updated January 01, 2024 | https://codes.findlaw.com/tx/transportation-code/transp-sect-501-0301/

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