Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.67 - Repossessions
Universal Citation: 34 TX Admin Code § 3.67
Current through Reg. 50, No. 13; March 28, 2025
The repossession of a motor vehicle by a seller or lienholder is not a retail sale subject to motor vehicle sales and use tax.
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