Texas Statutes
§ 158.051 — TAX IMPOSED.
Texas § 158.051
JurisdictionTexas
Code TXTax Code
This text of Texas § 158.051 (TAX IMPOSED.) 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. § 158.051 (2026).
Text
Sec. 158.051. TAX IMPOSED. A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount of the sales price determined as provided by Section 158.052 of this code.
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Legislative History
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1981, 67th Leg., p. 2757, ch. 752, Sec. 2(b), eff. Sept. 1, 1983.
Nearby Sections
15
§ 158.001
SHORT TITLE.§ 158.002
DEFINITIONS.§ 158.051
TAX IMPOSED.§ 158.052
COMPUTATION OF TAX.§ 158.053
COLLECTION OF TAX FROM RETAILER.§ 158.054
PERMITS.§ 158.055
RECORDS.§ 158.056
REPORT AND TAX PAYMENT.§ 158.057
USE TAX.§ 158.101
EXEMPTIONS.§ 158.151
PENALTIES.§ 158.152
LIEN.§ 158.153
RULES.§ 158.154
OTHER TAXES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 158.051, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/158.051.