Texas Tax Code 152.065 – Required Permits
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Terms Used In Texas Tax Code 152.065
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.