Texas Transportation Code 501.0301 – Certain Off-Highway Vehicles Purchased Outside This State
(a) In this section:
(1) “Off-highway vehicle” means:
(A) an all-terrain vehicle or recreational off-highway vehicle, as those terms are defined by Section 551A.001;
(B) a motorcycle, as that term is defined by § 541.201, other than a motorcycle described by § 521.001, that is designed by the manufacturer for off-highway use only; or
(C) a utility vehicle, as that term is defined by Section 551A.001.
(2) “Retailer” has the meaning assigned by § 151.008, Tax Code.
(b) A county assessor-collector may not issue a title receipt and the department may not issue a certificate of title for an off-highway vehicle purchased from a retailer located outside this state and designated by the manufacturer as a model year that is not more than one year before the year in which the application for title is made unless the applicant for the title delivers to the assessor-collector or the department, as applicable, satisfactory evidence showing that the applicant:
(1) has paid to the comptroller the applicable use tax imposed on the vehicle under Subchapter D, Chapter 151, Tax Code; or
(2) is not required to pay any taxes described by Subdivision (1).
Terms Used In Texas Transportation Code 501.0301
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- 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.
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) The comptroller shall promulgate forms to be used by each county assessor-collector for purposes of implementing this section.
(d) The comptroller may adopt rules as necessary to implement this section, including rules that define “satisfactory evidence” for purposes of this section.