1. (a) The comptroller shall require each manufacturer and distributor to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer or distributor for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:

   1. (1) be in a form prescribed by the comptroller; and

   2. (2) contain, at a minimum, the following information for each warranty:

      1. (A) the vehicle identification number of the vehicle;
      2. (B) the make, model, and model year of the vehicle; and
      3. (C) the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.
2. (b) As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.

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

Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 3, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 4, eff. September 1, 2021.