Texas Tax Code 151.481 – Definitions
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Terms Used In Texas Tax Code 151.481
- 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
In this subchapter:
(1) “Distributor” means a person that distributes off-highway vehicles and is required to hold a distributor’s license under Chapter 2301, Occupations Code.
(1-a) “Manufacturer” means a person that manufactures off-highway vehicles and is required to hold a manufacturer’s license under Chapter 2301, Occupations Code.
(2) “New off-highway vehicle” means an off-highway vehicle that has not been the subject of a retail sale.
(3) “Off-highway vehicle” has the meaning assigned by § 501.0301, Transportation Code.