1. (a) A use tax is imposed on each person to whom is issued a dealer's plate under Section 503.061 or 503.0615, Transportation Code.
2. (b) The tax is $25 for each plate issued.
3. (c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984;

Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997.

Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 1, eff. July 1, 2025.

Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 2, eff. July 1, 2025.