Sec. 151.482. 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.
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