Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 152.027 - [Effective Until 7/1/2025] Tax on Metal Dealer Plates(a) A use tax is imposed on each person to whom is issued a metal dealer's plate authorized by Chapter 503, 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. 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.