Tex. Tax Code § 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. 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.