81st Texas Legislature, Regular Session, House Bill 2071, Chapter 116 Page: 3 of 13
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H.B. No. 2071
1 (3) the unit property tax of the motor vehicle if any;
2 and
3 (4) the reason no unit property tax is assigned if no
4 unit property tax is assigned.
5 (f) On or before the 10th day of each month a dealer shall
6 file with the collector the statement covering the sale of each
7 motor vehicle sold by the dealer in the prior month. On or before
8 the 10th day of a month following a month in which a dealer does not
9 sell a motor vehicle, the dealer must file the statement with the
10 collector and indicate that no sales were made in the prior month.
11 A dealer shall file a copy of the statement with the chief appraiser
12 and retain documentation relating to the disposition of each motor
13 vehicle sold. A chief appraiser or collector may examine documents
14 held by a dealer as required by this subsection in the same manner,
15 and subject to the same provisions, as are set forth in Section
16 23.121(g) [of thi c~h d].
17 (n) In addition to other penalties provided by law, a dealer
18 who fails to file or fails to timely file a statement as required by
19 this section shall forfeit a penalty. A tax lien attaches to the
20 dealer's business personal property to secure payment of the
21 penalty. The appropriate district attorney, criminal district
22 attorney, county attorney, collector, or person designated by the
23 collector shall collect the penalty established by this section in
24 the name of the collector. Venue of an action brought under this
25 subsection is in the county in which the violation occurred or in
26 the county in which the owner maintains the owner's [h-is] principal
27 place of business or residence. A penalty forfeited under this
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Texas. Legislature. House of Representatives. 81st Texas Legislature, Regular Session, House Bill 2071, Chapter 116, legislative document, May 23, 2009; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth148454/m1/3/: accessed May 5, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.