Texas Administrative Code

The following words and terms, when used in this part, shall have the following meanings, unless the context clearly indicates otherwise. (1) Agency--The commission, executive director, and their staffs. (2) APA--The Texas Administrative Procedure Act, Texas Government Code, Chap…

The words and terms listed in this chapter, when used in commission rules, shall have the meanings described in this chapter unless the context clearly indicates otherwise. However, a definition in this chapter shall not apply to another chapter of the commission's rules if the w…

(a) Refunds and credits. A person may file a claim for refund or a license holder may take a credit on a return for state fuel tax paid on gasoline, diesel fuel, compressed natural gas, or liquefied natural gas used off the highway, for certain resale, for export from Texas, for …

(a) Definitions. The following words and terms, when used in this section, shall have the following meaning, unless the context clearly indicates otherwise. (1) Motor vehicle subject to surcharge--An on-road motor vehicle that is diesel powered and registered with a gross vehicle…

(a) Sale for resale. A sale for resale is not taxable. A sale for resale is a sale of a motor vehicle to a purchaser who is a dealer who holds a general distinguishing number issued under Article 6686, Revised Statutes, as amended, and the Transportation Code, Chapter 503; and (1…

(a) Definition of place of sale. Place of sale means the county in which the application for certificate of title is filed. (b) Monthly filing. The motor vehicle sales taxes on amounts received on seller-financed sales and rentals are due and payable on or before the 20th day of …

(a) Motor vehicle sales tax exemption. (1) A motor vehicle purchased in Texas intended for use exclusively outside of Texas is exempt from the motor vehicle sales tax. (2) A vehicle exempt under this section may not be operated within Texas for any purpose other than its being dr…

(a) Voluntary electronic filing of returns and reports. The comptroller may authorize a taxpayer to file any report or return required to be filed with the comptroller under Tax Code, Title 2 (State Taxation), by means of electronic transmission under the following circumstances:…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Off-road vehicle--A self-propelled vehicle designed primarily for use off the public streets and highways. Specific ex…

(a) Motor vehicle: (1) includes a self-propelled unit designed to transport persons or property on a public highway and includes trailers, semitrailers, house trailers, and motorcycles; (2) does not include: (A) a device moved only by human power; (B) a device used exclusively on…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) A motor vehicle modified for operation by an orthopedically handicapped person is: (A) a vehicle that has been special…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Captive insurer--An insurance company that is formed for the purpose of insuring the risks of entities that are relate…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Annual statement--A comprehensive statement, in the format promulgated by the National Association of Insurance Commis…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Administrator means the Comptroller of Public Accounts for the State of Texas. (2) Affiliate means: (A) a person who i…

(a) Property and casualty insurance. Each property and casualty insurer (including county mutual insurance companies) authorized to do business in this state must pay an annual assessment of $.057 on each property and casualty insurance policy or each certificate of insurance evi…

The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Gross premium definition for property and casualty companies-- (A) Gross premiums are the total gross amount of premiums, membership fe…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Direct examination expenses--These expenses include travel (food, lodging, and transportation) and miscellaneous expen…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Application for Texas Title and/or Registration--Form 130-U, its electronic equivalent, or a successor form, promulgat…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. Terms not defined in this section shall have the meaning assigned to them in the Texas Basic Manual of Rules, Classificati…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Affiliate--A subsidiary or holding company that, directly or indirectly through one or more intermediaries, controls o…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Exempt premiums--If a surplus lines policy covers risks or exposures that are properly allocated to federal waters, in…

(a) Purchasing groups must pay a 4.85% premium tax on all insurance procured from a company not licensed to do business in this state where all negotiation and procurement of the policy occurs outside of this state. The purchasing group must file a report and pay a premium tax on…

(a) Exemption from motor vehicle taxes. A motor vehicle that is used for religious purposes is exempt from motor vehicle taxes on the sale or use of or the receipts from the rental of the motor vehicle. The exemption includes: (1) the retail sales tax imposed on the retail sale o…

(a) Reciprocal or interinsurance exchanges authorized under Insurance Code, Chapter 942, are subject to premium and maintenance taxes as are all other insurance carriers. A reciprocal or interinsurance exchange is subject to the tax imposed under Insurance Code, Chapter 224 unles…

(a) Premium and Maintenance Tax Return due date. The premium tax and maintenance tax return for each taxable year that ends the preceding December 31st shall be filed and the total amount of tax due shall be paid on or before the 1st day of March of each year or if a company is r…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Appraisal--A written statement independently and impartially prepared by a qualified appraiser employing generally acc…

(a) No payment may be paid to an informant without the execution of a contract signed by both the informant and the comptroller. The contract must be executed in advance of any investigation or audit activity by the comptroller. (b) The comptroller may contract for the recovery o…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Appraised value--The taxable value of a used motor vehicle for the purpose of calculating motor vehicle sales tax due …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Gross rental receipts--Any amount of money or the value of property received by or due the owner of a motor vehicle as…

(a) A motor vehicle dealer may take title in the dealership name to a motor vehicle tax-free if: (1) he loans the motor vehicle free of charge to a public school for use in an approved standard driver training course; and (2) the public school applies for exempt license plates at…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Brand family--Each style of cigarettes or cigarette tobacco products sold under the same trademark. The term includes …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Dealer--A motor vehicle seller licensed by the Texas Department of Transportation in accordance with Occupations Code,…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Accessories--Nonessential tangible personal property attached to or sold with a vessel for the convenience or comfort …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Application for Texas Title and/or Registration--Form 130-U, its electronic equivalent, or a successor form, promulgat…

(a) Imposition. The oil-field cleanup regulatory fee on natural gas is imposed upon the first purchaser or producer of natural gas who is liable for the gas production tax under Tax Code, § 201.204 (First Purchaser to Pay Tax) or §201.2041 (Producer to Pay Tax on Certain Gas). (b…

(a) Imposition. The oil-field cleanup regulatory fee on oil is imposed upon taxpayers who are liable for the oil production tax under Tax Code, § 202.153 (First Purchaser to Pay Tax) or §202.154 (Producer to Pay Tax on Oil Not Sold). (b) Reports. The fee is reported and paid on t…

(a) A person is engaged in the business of selling, renting or leasing motor vehicles if the person regularly and actively sells motor vehicles as a primary function of his business and sells at least five different vehicles acquired for the exclusive purpose of resale and not fo…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bunkhouse--A house trailer designed to be used as sleeping accommodations for multiple persons, such as a work crew, b…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Dealer--A wholesaler, retailer, or any other person who sells or offers to sell lead-acid batteries. (2) Lead-acid bat…

(a) A "resident" within the meaning of the Texas Tax Code, § 152.022 , shall mean any person who lives in the state, and any firm, corporation, or association which is physically located in the state. A person who is temporarily living in the state, and retains a permanent home i…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Automotive oil--Any lubricating oils that can be used in an internal combustion engine, crankcase, transmission, gear …

(a) Except for purchases by franchised dealers described in this subsection, motor vehicles that are purchased by a lessor to be leased are subject to motor vehicle sales or use tax based upon the purchase price of the motor vehicle to the lessor. Such tax is due from the lessor …

(a) A purchaser of any business or stock of goods is liable for payment of any amount owed the state by the seller under the Tax Code, Title 2. The purchaser must, at the time of purchase, withhold a sufficient amount from the purchase price to pay any amounts due. The amount wit…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Condensate--Any liquid hydrocarbon condensed from a natural gas stream and existing at atmospheric pressure and temper…

(a) The motor vehicle use tax is due upon every motor vehicle purchased at retail outside this state, and brought into Texas for use upon the public highways by any person, firm, or corporation that is doing business in this state. The tax shall be the obligation of and be paid b…

(a) North Atlantic Treaty Organization (NATO) foreign military personnel. (1) Foreign military personnel, their dependents, and military-employed foreign civilians, if attached to a member of NATO and stationed in Texas, are exempt from the motor vehicle sales or use tax on any m…

The repossession of a motor vehicle by a seller or lienholder is not a retail sale subject to motor vehicle sales and use tax. Notes 34 Tex. Admin. Code § 3.67 The provisions of this §3.67 adopted to be effective January 1, 1976; amended to be effective March 7, 1979, 4 TexReg 55…