# 34 Tex. Admin. Code § 3.66: 34 TAC § 3.66. Community Property

> Texas · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_66

## Section

- **Citation:** 34 Tex. Admin. Code § 3.66
- **Heading:** 34 TAC § 3.66. Community Property
- **Jurisdiction:** Texas
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Texas Administrative Code / Title 34 PUBLIC FINANCE / Part 1 COMPTROLLER OF PUBLIC ACCOUNTS / Chapter 3 TAX ADMINISTRATION / 34 TAC § 3.66

## Text

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.

## Nearby sections

- [34 Tex. Admin. Code § 3.61 34 TAC § 3.61. Credit for Motor Vehicle Sales or Use Tax Paid to Another State](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_61.md)
- [34 Tex. Admin. Code § 3.62 34 TAC § 3.62. Insurance Settlements](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_62.md)
- [34 Tex. Admin. Code § 3.63 34 TAC § 3.63. Foreign Diplomatic Officials](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_63.md)
- [34 Tex. Admin. Code § 3.64 34 TAC § 3.64. Motor Vehicle Transferred on Incorporation](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_64.md)
- [34 Tex. Admin. Code § 3.65 34 TAC § 3.65. Motor Vehicles Purchased Through Another Name](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_65.md)
- [34 Tex. Admin. Code § 3.66 34 TAC § 3.66. Community Property](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_66.md)
- [34 Tex. Admin. Code § 3.67 34 TAC § 3.67. Repossessions](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_67.md)
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- [34 Tex. Admin. Code § 3.69 34 TAC § 3.69. Motor Vehicle Use Tax; Interstate Commerce; Motor Carriers](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_69.md)
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- [34 Tex. Admin. Code § 3.73 34 TAC § 3.73. Qualifying for Fair Market Value Deduction and Determination of Fair Market Value for Replaced Vehicles](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_73.md)
- [34 Tex. Admin. Code § 3.74 34 TAC § 3.74. Seller Responsibility](https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_74.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_66. Check the current official text before relying on it. Not legal advice.