34 Tex. Admin. Code § 3.67

Current through Reg. 49, No. 44; November 1, 2024

Section 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.

The provisions of this §3.67 adopted to be effective January 1, 1976; amended to be effective March 7, 1979, 4 TexReg 552.