A "device, subterfuge, or pretense to evade the application" of this chapter, as used in Texas Finance Code, § RSA 351.051(b) ( Acts 2007, 80th Leg., ch. 1220 ) refers to any transaction that in form may appear on its face to be something other than a property tax loan, but in substance meets the definition of a property tax loan as defined in Texas Finance Code, § RSA 351.002(2) ( Acts 2007, 80th Leg., ch. 1220 ).
7 Tex. Admin. Code § 89.203