Texas Register, Volume 7, Number 3, Pages 115-172, January 12, 1982 Page: 126
115-172 p. ; 28 cm.View a full description of this periodical.
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Texas
Registersemitrailers have been used in Texas prior to January 1,
1982, the carrier must use one of the following methods:
(i) The method provided in sub-
paragraph(A) of this paragraph.
(ii) The motor carrier may pay the tax on
each trailer or semitrailer in the reporting period when
such trailer or semitrailer first enters Texas using the for-
mula set forth in Texas Tax Code Annotated, 157.102(a).
If a motor carrier elects to use this method, it must con-
tinue to keep complete and accurate records of the
movements of each trailer and semitrailer which was be-
ing operated on January 1, 1982, but which previously
had not been operated in Texas.
(iii) The total purchase price of all trailers
and semitrailers which have not been used in Texas may
be treated as purchases which were made during the first
reporting period. The amount of tax due under this
method must be reported and paid for the first reporting
period using the method set forth in Texas Tax Code An-
notated, 157.102(c)(1).
(2) Burden of proof. The burden of proving that
an interstate motor vehicle, trailed, or semitrailer was used
in Texas before .anuary 1, 1982, is upon the motor car-
rier making the claim.
(c) Effective date. The tax imposed by Texas Tax
Code Annotated, 157.102(d) and 157.102(e), will be due
only upon those contracts entered into after December
31, 1981.
3.444. Computation of the Proportioned Tax--
Interstate Motor Vehicles.
(a) Definitions. The following words and terms,
when used in this section, shall have the following mean-
ings unless the context clearly indicates otherwise.
(1) Trip-lease agreement-A lease of a vehicle
with a driver on a single-trip basis.
(2) Preceding year--The period of 12 consecutive
calendar months immediately prior to September 1.
(3) Interstate motor vehicle--A motor vehicle
which:
(A) could be registered on an apportioned
basis if it were registered in a state or province that is
a member of the international registration plan;
(B) is operated in two or more states or pro-
vinces; and
(C) which:
(i) has a gross vehicle weight in excess of
26,000 pounds; or
(ii) has three or more axles; or
(iii) is used in combination with a trailer or
semitrailer, when the gross weight of the combination ex-
ceeds 26,000 pounds.
(D) Charter buses are considered to be in-
terstate motor vehicles if they meet the requirements
specified in subparagraphs (B) and (C) of this paragraph.
(E) Any motor vehicle which is operated in
two or more states and which has actually been registered
on an apportioned basis under the international registra-
tion plan is also considered to be an interstate motor
vehicle.
(4) Truck-tractor-A motor vehicle which is
designed or used primarily for drawing other vehicles and
which is constructed so as to be able to carry a part of
the weight of the vehicle and the load being drawn.(5) Interstate truck-tractor-A truck-tractor
which is operated in two or more states or provinces.
(6) Interstate commercial motor vehicle--A
motor vehicle other than a motorcycle or passenger car
which:
(A) is designed or used primarily for the
transportation of persons or property;
(B) operates in two or more states or pro-
vinces; and
(C) has fuel supply tanks of 42 gallons or
more.
(7) Owner-operator--A motor carrier who
leases, rents, or otherwise provides a motor vehicle for
the use of others and who, in the regular course of
business, also provides, procures, or arranges for, direct-
ly, indirectly, or by course of dealing, a driver or operator
for the vehicle.
(8) Total miles--The mileage of all interstate
truck-tractors and interstate commercial motor vehicles
which were operated in Texas and which were:
(A) owned by the motor carrier; or
(B) leased to the carrier without a driver and
for a time period exceeding 180 days; or
(C) leased to the carrier by an owner-operator;
or
(D) leased by the carrier to another pursuant
to a trip-lease agreement.
(9) Purchase--lncludes a lease of a motor vehicle
without a driver for a period exceeding 180 days.
(b) Computation of the proportioned tax.
(1) Divide the carrier's total miles operated in
Texas during the preceding year by the carrier's total miles
operated everywhere during the preceding year.
(2) Multiply the percentage calculated in
paragraph (1) of this subsection by 4.0% of the purchase
price of each interstate motor vehicle purchased in Texas
or first brought into Texas during the reporting period.
(c) Credit for tax paid to another state. If the motor
carrier has previously paid any legally imposed sales or
use tax to another state upon a motor vehicle subject to
tax under subsection (b) of this section, a deduction or
credit may be taken in accordance with Texas Tax Code
Annotated, 157.102(a)(3). In computing the proportion-
ed credit allowed, credit may not be taken for sales or
use tax previously paid to Texas or another state in ex-
cess of 4.0% of the purchase price of any vehicle.
3.445. Computation of the Proportioned Tax-
Trailers and Semitrailers
(a) Definitions. The following words and terms,
when used in this section, shall have the following mean-
ings unless the context clearly indicates otherwise,
(1) Trip-lease agreement-A lease of a vehicle
with a driver on a single-trip basis.
(2) Preceding year--The period of 12 consecutive
calendar months immediately prior to September 1.
(3) Interstate motor vehicle-A motor vehicle
which:
(A) could be registered on an apportioned
basis if it were registered in a state or province that is
a member of the international registration plan;
(B) is operated in two or more states or pro-
vinces; and
(C) which:7 TcxReg 126 lmuar, 12. 192
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Texas. Secretary of State. Texas Register, Volume 7, Number 3, Pages 115-172, January 12, 1982, periodical, January 12, 1982; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244449/m1/12/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.