Texas § TX.151.482 - REPORTS BY MANUFACTURERS AND DISTRIBUTORS
Full text of Texas The Texas Constitution § TX.151.482 — REPORTS BY MANUFACTURERS AND DISTRIBUTORS, with citation guidance and answers to common questions.
§ TX.151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS
REPORTS BY MANUFACTURERS AND DISTRIBUTORS. (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. Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 3, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 4, eff. September 1, 2021.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.482
What does The Texas Constitution § TX.151.482 cover?
Section TX.151.482 ("REPORTS BY MANUFACTURERS AND DISTRIBUTORS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.482?
A common citation format is "The Texas Constitution § TX.151.482" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.482 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.