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Texas Administrative Code (Last Updated: March 27,2024) |
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TITLE 34. PUBLIC FINANCE |
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PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
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CHAPTER 3. TAX ADMINISTRATION |
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SUBCHAPTER F. MOTOR VEHICLE SALES TAX |
| § 3.61. Credit for Motor Vehicle Sales or Use Tax Paid to Another State |
| § 3.62. Insurance Settlements |
| § 3.63. Foreign Diplomatic Officials |
| § 3.64. Motor Vehicle Transferred on Incorporation |
| § 3.65. Motor Vehicles Purchased Through Another Name |
| § 3.66. Community Property |
| § 3.67. Repossessions |
| § 3.68. United States and Foreign Military Personnel Stationed in Texas |
| § 3.69. Motor Vehicle Use Tax; Interstate Commerce; Motor Carriers |
| § 3.70. Motor Vehicle Leases and Sales |
| § 3.71. Definition of "Resident" and "New Resident" |
| § 3.72. Trailers, Farm Machines, and Timber Machines |
| § 3.73. Qualifying for Fair Market Value Deduction and Determination of Fair Market Value for Replaced Vehicles |
| § 3.74. Seller Responsibility |
| § 3.75. Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments |
| § 3.76. Driver Education Cars |
| § 3.78. Motor Vehicle Rentals |
| § 3.79. Standard Presumptive Value |
| § 3.80. Motor Vehicles Transferred as a Gift or for No Consideration |
| § 3.82. Exemption for Churches or Religious Societies |
| § 3.83. Sales and Use of Motor Vehicles Purchased or Leased by Public Agencies; and Sales and Use of Motor Vehicles Purchased by Commercial Transportation Companies |
| § 3.84. Exemption for Orthopedically Handicapped Person |
| § 3.86. Destroyed and Repaired Motor Vehicles |
| § 3.88. Moveable Specialized Equipment and Off-Road Vehicles |
| § 3.90. Motor Vehicles Purchased for Use Outside of Texas |
| § 3.94. Filing Reports |
| § 3.95. Motor Vehicle Sales Tax Resale Certificate; Sales for Resale |
| § 3.96. Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles |