Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.66 - Community Property
Universal Citation: 34 TX Admin Code § 3.66
Current through Reg. 50, No. 13; March 28, 2025
A transfer between husband and wife of title to a motor vehicle which is community property is not subject to the provisions of the Motor Vehicle Sales and Use Tax Act. Transfers between persons formerly married to each other are exempt from the provisions of the Motor Vehicle Sales and Use Tax Act only if the transfer is part of the property settlement or court-ordered division of community property in a divorce decree.
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