Texas Tax Code § 158.051 Tax Imposed

Sec. 158.051. TAX IMPOSED. A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount of the sales price determined as provided by Section 158.052 of this code.

Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1981, 67th Leg., p. 2757, ch. 752, Sec. 2(b), eff. Sept. 1, 1983.

Section: Previous  158.001  158.002  158.051  158.052  158.053  158.054  158.055  158.056  158.057  158.058  158.101  158.151  158.152  158.153  158.154  Next

Last modified: September 28, 2016