Tex. Tax Code § 152.003
This is the official text of Tex. Tax Code § 152.003, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.003. DUTIES OF COMPTROLLER.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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