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TITLE 34 | PUBLIC FINANCE |
PART 1 | COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 3 | TAX ADMINISTRATION |
SUBCHAPTER F | MOTOR VEHICLE SALES TAX |
RULE §3.67 | Repossessions |
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. |