Texas Tax Code 152.003 – Duties of Comptroller
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(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.
Terms Used In Texas Tax Code 152.003
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Taxable value: means the amount determined by deducting from assessed value the amount of any applicable partial exemption. See Texas Tax Code 1.04
(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.