Tex.
Transp. Code Section 520.006
Collection of Fees on Behalf of Another Assessor-collector; Compensation of Assessor-collector
(a)
A county assessor-collector shall retain an amount determined by the board under Section 502.1911 (Registration Processing and Handling Fee) for each receipt issued under Chapter 502 (Registration of Vehicles).(a-1)
A county assessor-collector collecting fees on behalf of another county assessor-collector for purposes of Section 501.023 (Application for Title), 501.0234 (Duty of Vehicle Dealer on Sale of Certain Vehicles), 501.030 (Motor Vehicles Brought into State), 502.0023 (Extended Registration of Commercial Fleet Vehicles), 502.040 (Registration Required; General Rule), or 502.041 (Initial Registration) shall collect all taxes, fees, and other revenue based on the vehicle owner’s county of residence. The vehicle owner’s county of residence shall be the recipient of all taxes, fees, and other revenue collected as a result of the transaction, except that the county processing the application may retain the portion of the title application fee under Section 501.138 (Collection and Disposition of Fees) and the processing and handling fee under Section 502.1911 (Registration Processing and Handling Fee) that the tax assessor-collector is authorized to retain.(b)
A county assessor-collector who is compensated under this section for processing a transaction shall pay the entire expense of issuing registration receipts and license plates under Chapter 501 (Certificate of Title Act) or 502 (Registration of Vehicles) from the compensation allowed under this section.
Source:
Section 520.006 — Collection of Fees on Behalf of Another Assessor-collector; Compensation of Assessor-collector, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.520.htm#520.006 (accessed Jun. 5, 2024).
