Sec. 501.0301. CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE. (a) In this section: (1) "Off-highway vehicle" means: (A) an all-terrain vehicle or recreational off-highway vehicle, as those terms are defined by Section 551A.001 ; (B) a motorcycle, as that term is defined by Section 541.201 , other than a motorcycle described by Section 521.001 , that is designed by the manufacturer for off-highway use only; or (C) a utility vehicle, as that term is defined by Section 551A.001 . (2) "Retailer" has the meaning assigned by Section 151.008 , Tax Code. (b) A county assessor-collector may not issue a title receipt and the department may not issue a certificate of title for an off-highway vehicle purchased from a retailer located outside this state and designated by the manufacturer as a model year that is not more than one year before the year in which the application for title is made unless the applicant for the title delivers to the assessor-collector or the department, as applicable, satisfactory evidence showing that the applicant: (1) has paid to the comptroller the applicable use tax imposed on the vehicle under Subchapter D , Chapter 151 , Tax Code; or (2) is not required to pay any taxes described by Subdivision (1). (c) The comptroller shall promulgate forms to be used by each county assessor-collector for purposes of implementing this section. (d) The comptroller may adopt rules as necessary to implement this section, including rules that define "satisfactory evidence" for purposes of this section.
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