Tex. Transp. Code § 451.417
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Motor vehicle emissions taxes for a tax year become payable on February 1 and become delinquent if not paid by April 1 of the tax year. The taxes on a motor vehicle that becomes subject to the tax on or after April 1 of the tax year become delinquent if not paid by the 61st day after the date the taxes accrue.
Tex. Transp. Code § 451.417