Texas § TX.158.058 - CREDIT OR REFUND FOR SALES TO NONRESIDENTS
Full text of Texas The Texas Constitution § TX.158.058 — CREDIT OR REFUND FOR SALES TO NONRESIDENTS, with citation guidance and answers to common questions.
§ TX.158.058. CREDIT OR REFUND FOR SALES TO NONRESIDENTS
CREDIT OR REFUND FOR SALES TO NONRESIDENTS. If the sales tax imposed by this chapter has previously been paid to the manufacturer by a retailer whose first sale at retail is to a resident of another state and if the manufactured home is transported to and installed on a homesite outside of this state and not titled or registered in this state, the retailer is entitled to a credit or refund of the tax previously paid under this chapter. No credit or refund is due or may be paid if any use or occupancy of the manufactured home occurred prior to the first sale at retail by the retailer. Added by Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 2, eff. May 10, 1983. Amended by Acts 1985, 69th Leg., ch. 117, Sec. 2, eff. Sept. 1, 1985. SUBCHAPTER C. EXEMPTIONS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.158.058
What does The Texas Constitution § TX.158.058 cover?
Section TX.158.058 ("CREDIT OR REFUND FOR SALES TO NONRESIDENTS") 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.158.058?
A common citation format is "The Texas Constitution § TX.158.058" (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.158.058 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.