Texas Tax Code - Section 152.027. Tax On Metal Dealer Plates
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Texas Laws > Tax Code > Texas Tax Code - Section 152.027. Tax On Metal Dealer Plates
§ 152.027. TAX ON METAL DEALER PLATES. (a) A use tax is
imposed on each person to whom is issued a metal dealer's plate
authorized by Chapter 503, Transportation Code.
(b) The tax is $25 for each plate issued.
(c) The tax imposed by this section is in lieu of any other
tax imposed by this chapter.
Acts 1981, 67th Leg., p. 1589, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, § 9,
eff. Aug. 1, 1984; Acts 1997, 75th Leg., ch. 165, § 30.252, eff.
Sept. 1, 1997.
Section: 152.021 152.0215 152.022 152.023 152.024 152.025 152.026 152.027 152.028 152.041 152.0411 152.0412 152.042 152.043 152.044
Last modified: August 11, 2007
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