(a) The comptroller shall require each manufacturer and distributor to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer or distributor for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:
(1) be in a form prescribed by the comptroller; and
(2) contain, at a minimum, the following information for each warranty:
(A) the vehicle identification number of the vehicle;
(B) the make, model, and model year of the vehicle; and
(C) the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.
(b) As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.