34 Tex. Admin. Code § 3.66
Current through Reg. 49, No. 45; November 8, 2024
A transfer between husband and wife of title to a motor vehicle which is community property is not subject to the provisions of the Motor Vehicle Sales and Use Tax Act. Transfers between persons formerly married to each other are exempt from the provisions of the Motor Vehicle Sales and Use Tax Act only if the transfer is part of the property settlement or court-ordered division of community property in a divorce decree.
34 Tex. Admin. Code § 3.66