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.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 3, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 4, eff. September 1, 2021.