Terms Used In Texas Tax Code 152.043

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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 doing business in this state who registers a motor vehicle under § 502.091, Transportation Code, shall pay the tax imposed by § 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.