Texas Tax Code - Section 152.023. Tax On Motor Vehicle Brought Into State By New Texas Resident
Legal Research Home >
Texas Laws > Tax Code > Texas Tax Code - Section 152.023. Tax On Motor Vehicle Brought Into State By New Texas Resident
§ 152.023. TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW
TEXAS RESIDENT. (a) A use tax is imposed on a new resident of this
state who brings into this state a motor vehicle:
(1) that has been registered previously in the new
resident's name in any other state or foreign country; or
(2) that the person leased in another state or foreign
country.
(b) Except as provided by Subsection (b-1), the tax is $90
for each vehicle.
(b-1) The tax on a motor vehicle eligible to be issued
exhibition vehicle specialty license plates under Section 504.502,
Transportation Code, is equal to the lesser of $90 or 6.25 percent
of the total consideration.
(c) The tax imposed by this section is in lieu of the tax
imposed by Section 152.022.
Acts 1981, 67th Leg., p. 1589, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1999, 76th Leg., ch. 1414, § 1, eff. Sept. 1,
1999; Acts 2005, 79th Leg., ch. 700, § 1, eff. Sept. 1, 2005.
Section: 151.801 152.001 152.002 152.003 152.021 152.0215 152.022 152.023 152.024 152.025 152.026 152.027 152.028 152.041 152.0411
Last modified: August 11, 2007
|
