Texas Administrative Code
|TITLE 34||PUBLIC FINANCE|
|PART 1||COMPTROLLER OF PUBLIC ACCOUNTS|
|CHAPTER 3||TAX ADMINISTRATION|
|SUBCHAPTER F||MOTOR VEHICLE SALES TAX|
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.|