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34 TAC § 3.67. Repossessions

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Texas Administrative Code › Title 34 PUBLIC FINANCE › Part 1 COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 TAX ADMINISTRATION › 34 TAC § 3.67

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The repossession of a motor vehicle by a seller or lienholder is not a retail sale subject to motor vehicle sales and use tax.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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34 TAC § 3.67. Repossessions · 34 Tex. Admin. Code § 3.67 | Frix