Section 151.481. Definitions

TX Tax Code § 151.481 (2019) (N/A)
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Sec. 151.481. DEFINITIONS. In this subchapter:

(1) "Manufacturer" means a person that manufactures off-highway vehicles and is required to hold a manufacturer's license under Chapter 2301, Occupations Code.

(2) "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale.

(3) "Off-highway vehicle" has the meaning assigned by Section 501.0301, Transportation Code.

Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.