| (7) vehicles acquired from a governmental entity either directly or through public auction. A governmental entity includes but is not limited to the federal government or an agency, department, instrumentality or wholly owned corporation of the federal government; or a state, territory or possession of the United States or any agency, department, county, city, special district, or other political subdivision of a state, territory or possession of the United States. (f) Payments under protest and refunds. (1) Persons seeking the recovery of payments under protest and refunds relating to this section must follow the provisions set forth in §3.75 of this title (relating to Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments). (2) If the purchaser of a used motor vehicle paid less than 80% of standard presumptive value and paid tax on a taxable value as determined by subsection (c)(1)(B) of this section, the purchaser may request a refund from the comptroller if the purchaser obtains a valid certified appraisal within 20 county working days of the motor vehicle's purchase or use in Texas, provided the value of the certified appraisal is not less than the amount paid or to be paid for the motor vehicle. |
