# 34 Tex. Admin. Code § 3.67: 34 TAC § 3.67. Repossessions

> Texas · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_67

## Section

- **Citation:** 34 Tex. Admin. Code § 3.67
- **Heading:** 34 TAC § 3.67. Repossessions
- **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 § 3.67

## 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.

## Nearby sections

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T34_P1_C3_S3_67. Check the current official text before relying on it. Not legal advice.