Tex. Tax Code § 152.003 · Subchapter A. GENERAL PROVISIONS
DUTIES OF COMPTROLLER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 b99edbc05cc971e05bc580adc50c53a271140c9961ae531f53da3606574a5751
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.