Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 3. TAX ADMINISTRATION |
SUBCHAPTER F. MOTOR VEHICLE SALES TAX |
SECTION 3.67. Repossessions
Latest version.
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The repossession of a motor vehicle by a seller or lienholder is not a retail sale subject to motor vehicle sales and use tax.
Source Note: The provisions of this §3.67 adopted to be effective January 1, 1976; amended to be effective March 7, 1979, 4 TexReg 552.