Tex. Tax Code § 152.027

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 152.027 - [Effective 7/1/2025] Tax On Dealer Plates

(a) A use tax is imposed on each person to whom is issued a dealer's plate under Section 503.061 or 503.0615, Transportation Code.

(b) The tax is $25 for each plate issued.

(c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.

Tex. Tax Code § 152.027

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 668,Sec. 2, eff. 7/1/2025.

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 668,Sec. 1, eff. 7/1/2025.

Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997

Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.

This section is set out more than once due to postponed, multiple, or conflicting amendments.