COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS.
Tex. TAX Code § 152.043.
in effectA person doing business in this state who registers a motor vehicle under Section 502.091 , Transportation Code, shall pay the tax imposed by Section 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.008, eff. September 1, 2013.
