Created 1941 by the 47th Leg. and codified in Texas Tax Code 152.022. A 6.25% use tax on every motor vehicle purchased outside the state and brought into the state. Credit is given for taxes paid outside the state when vehicle was purchased. This revenue code applied to the use tax collected by the Comptroller's office direct from the taxpayer, and was used on a temporary basis until this tax was automated. Now collected under Revenue Code 3004. See 3004 for notes on Legislative changes.