Texas § TX.152.061 - REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL
Full text of Texas The Texas Constitution § TX.152.061 — REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL, with citation guidance and answers to common questions.
§ TX.152.061. REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL
REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL. (a) An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle sales or use tax imposed by Sections 152.021 and 152.022 of this code. The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application. (b) A rental certificate may be furnished by: (1) a dealer licensed under Chapter 503 , Transportation Code; or (2) the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period. (c) The rental certificate shall be in a form designated by the comptroller and must contain: (1) the name, address, and signature of the owner; (2) the owner's or dealer's license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section; (3) the motor vehicle identification number; and (4) the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished. Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.061
What does The Texas Constitution § TX.152.061 cover?
Section TX.152.061 ("REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL") 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.152.061?
A common citation format is "The Texas Constitution § TX.152.061" (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.152.061 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.