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.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 2, eff. September 1, 2019.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 20.003, eff. September 1, 2021.