Texas § TX.152.045 - COLLECTION OF TAX ON GROSS RENTAL RECEIPTS
Full text of Texas The Texas Constitution § TX.152.045 — COLLECTION OF TAX ON GROSS RENTAL RECEIPTS, with citation guidance and answers to common questions.
§ TX.152.045. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS
COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. (a) Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross rental receipts shall report and pay the tax to the comptroller in the same manner as the Limited Sales, Excise and Use Tax is reported and paid by retailers under Chapter 151 of this code. (b) The owner shall add the tax to the rental charge, and when added, the tax is: (1) a part of the rental charge; (2) a debt owed to the motor vehicle owner by the person renting the vehicle; and (3) recoverable at law in the same manner as the rental charge. (c) The comptroller may proceed against a person renting a motor vehicle for any unpaid gross rental receipts tax. (d) In addition to any other penalty provided by law, the owner of a motor vehicle subject to the tax on gross rental receipts who is required to file a report as provided by this chapter and who fails to timely file the report shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report. Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.06, eff. Sept. 1, 1991. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.04, eff. October 1, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.045
What does The Texas Constitution § TX.152.045 cover?
Section TX.152.045 ("COLLECTION OF TAX ON GROSS RENTAL RECEIPTS") 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.152.045?
A common citation format is "The Texas Constitution § TX.152.045" (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.152.045 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.