43 Tex. Admin. Code § 215.173

Current through Reg. 49, No. 24; June 14, 2024
Section 215.173 - License
(a) No person may engage in business as a vehicle lessor or a vehicle lease facilitator unless that person holds a valid license issued by the department or is exempt from obtaining such a license under Occupations Code § 2301.254.
(b) Any person who facilitates vehicle leases on behalf of a vehicle lease facilitator must:
(1) be on the vehicle lease facilitator's payroll and receive compensation from which social security, federal unemployment tax, and all other appropriate taxes are withheld from the representative's paycheck and paid to the proper taxing authority; and
(2) have work details such as when, where, and how the final results are achieved, directed, and controlled by the vehicle lease facilitator.

43 Tex. Admin. Code § 215.173

The provisions of this §215.173 adopted to be effective February 11, 2010, 35 TexReg 883; Amended by Texas Register, Volume 42, Number 06, February 10, 2017, TexReg 584, eff. 2/13/2017; Amended by Texas Register, Volume 49, Number 17, April 26, 2024, TexReg 2740, eff. 6/1/2024