Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 31.006 - Appointment of Authorized Agent(a) The department may authorize a dealer who holds a dealer's or manufacturer's number to act as the agent of the department under Subchapter B and under Chapter 160, Tax Code, for the issuance of certificates of number and the collection of fees and taxes for vessels and outboard motors sold by that dealer.(b) An authorized agent must follow the rules of the commission and the rules of the comptroller.(c) An authorized agent shall send the applications required by Sections 31.024 and 31.047 of this code, the fees required by Sections 31.026 and 31.048 of this code, and the tax paid under Chapter 160, Tax Code, to the department not later than 20 days after the date a certificate of number is issued and a fee or tax collected.(d) An authorized agent shall execute a surety bond in an amount set by the department to insure against loss to the department of fees and taxes. The bond shall be in favor of the department.(e) The department may cancel the authorization of an agent on 30 days' written notice of the agent's violation of this chapter, a department rule adopted under this chapter, Chapter 160, Tax Code, or a rule adopted by the comptroller under that chapter.(f) The commission may adopt rules for the creation of a program for the continuing identification and classification of participants in the vessel and outboard motor industries doing business in this state. The commission may set fees to administer this subsection. The department shall use information from the program to appoint agents under this section or for any other purpose required by the commission's rules or this chapter.Tex. Parks and Wild. § 31.006
Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1249,Sec. 2, eff. 9/1/2019.Amended by Acts 2001, 77th Leg., ch. 968, Sec. 35, eff. 9/1/2001.