§ 152.041 General Collection Procedure
§ 152.0411 Collection by Sellers
§ 152.0412 Standard Presumptive Value; Use by Tax Assessor-Collector
§ 152.042 Collection of Tax On Metal Dealer Plates
§ 152.043 Collection of Tax On Motor Vehicles Operated by Nonresidents
§ 152.044 Payment by Seller
§ 152.045 Collection of Tax On Gross Rental Receipts
§ 152.046 Change in Tax Status of Motor Vehicle
§ 152.047 Collection of Tax On Seller-Financed Sale
§ 152.0472 Determination of Whether Loan Is Factored, Assigned, or Transferred
§ 152.0475 Registration of Related Finance Company
§ 152.048 Gross Receipts Presumed Subject to Tax
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Terms Used In Texas Tax Code Chapter 152 > Subchapter C - Collection of Taxes

  • Appraisal: A determination of property value.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005