Terms Used In Texas Tax Code 152.042

  • 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

A person required to pay the tax imposed by § 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the metal dealer’s plates until the tax is paid.


Text of section effective until July 01, 2025