Texas Statutes

§ 151.481 — DEFINITIONS.

Texas § 151.481
JurisdictionTexas
Code TXTax Code

This text of Texas § 151.481 (DEFINITIONS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Tax Code Code Ann. § 151.481 (2026).

Text

Sec. 151.481. DEFINITIONS. In this subchapter:

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

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Legislative History

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. 2, eff. September 1, 2021.

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Bluebook (online)
Texas § 151.481, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.481.