§ 151.481 Definitions
§ 151.482 Reports by Manufacturers and Distributors
§ 151.483 Rules
§ 151.484 Confidentiality
§ 151.485 Civil Penalty
§ 151.486 Action by Texas Department of Motor Vehicles
§ 151.487 Audit; Inspection
§ 151.488 Action by Attorney General; Venue; Attorney’s Fees

Terms Used In Texas Tax Code Chapter 151 > Subchapter I-2 - Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Rule: includes regulation. See Texas Government Code 311.005
  • Venue: The geographical location in which a case is tried.
  • Year: means 12 consecutive months. See Texas Government Code 311.005