Texas Code § 152.043

COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS
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Sec. 152.043. COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS. A person doing business in this state who registers a motor vehicle under Section 502.091 , Transportation Code, shall pay the tax imposed by Section 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.

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