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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter A. General Provisions
Section 152.003. Duties of Comptroller
Universal Citation:
TX Tax Code § 152.003 (2025)
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Sec. 152.003. DUTIES OF COMPTROLLER. (a) The comptroller may:
(1) supervise the collection of taxes imposed by this chapter; and
(2) establish rules for the determination of taxable value of motor vehicles and the administration of this chapter.
(b) The comptroller shall furnish a copy of the rules to each county tax assessor-collector.
(c) All county tax assessors-collectors shall consistently apply the rules authorized by this section to the determination of taxable value of each motor vehicle purchased in the state or taxable under the use tax levied by this chapter.
Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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