Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.80 - Motor Vehicles Transferred as a Gift or for No Consideration

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Appraisal--A written statement independently and impartially prepared by a
				  qualified appraiser employing generally accepted appraisal methods and
				  techniques, in a narrative format or on a form chosen by the appraiser, setting
				  forth an opinion as to the current fair market value of an adequately described
				  motor vehicle and any accessories or equipment that may be affixed to the motor
				  vehicle. The appraisal must be sufficiently descriptive to enable a third party
				  to readily ascertain the estimated value of the vehicle and the rationale for
				  that estimate.
(2) Book value--The
				  value, in dollars and cents, of a motor vehicle on the owner's books and
				  records at the time the vehicle is transferred based on General Accepted
				  Accounting Principles (GAAP).
(3)
				  Child--The biological son or daughter of a parent or parents; or the son or
				  daughter of a parent or parents by virtue of legal adoption; or the son or
				  daughter of a parent who, pursuant to Family Code, Chapter 160, is presumed to
				  be a biological parent, has executed an acknowledgment of parenthood or has
				  been adjudicated to be a biological parent by court decree. The term "child"
				  includes a child in the care of a foster parent as that term is defined in this
				  subsection and the spouse of a child as herein defined.
(4) Community property--All property, both
				  real and personal other than separate property, acquired by the husband or wife
				  during marriage. All property acquired during a marriage by either spouse is
				  presumed to be community property.
(5) Common-law marriage--An informal marriage
				  where a man and woman have agreed to be husband and wife, are presently living
				  together in Texas as husband and wife, and who hold themselves out to the
				  public in Texas as being husband and wife. Every marriage entered into in Texas
				  is presumed to be valid unless expressly void by statute.
(6) Consideration--The amount paid or to be
				  paid for a motor vehicle, valued in money, as prescribed in Tax Code, §
											152.002, or
				  anything of monetary value including but not limited to cash or the equivalent,
				  a book entry reflecting cash received or paid, the forgiveness or assumption of
				  debt, book entries reflecting accounts receivable or accounts payable for an
				  item, or issuance of stock when stock ownership in the subsidiary is less than
				  100%. Consideration does not include any amount equal to less than 10% of a
				  motor vehicles current appraised fair market value at the time of
				  transfer.
(7) Dealer--A person who
				  holds a license to sell motor vehicles issued pursuant to Transportation Code,
				  Chapter 503, Subchapter B, or under similar regulatory requirements of another
				  state. The term "dealer" includes a dealer that holds a franchised dealer's
				  license issued pursuant to Occupation Code, Chapter 2301, for a particular make
				  of new motor vehicle, an independent dealer licensed to sell motor vehicles
				  other than new motor vehicles, a wholesale motor vehicle dealer, an independent
				  mobility motor vehicle dealer, a wholesale auction dealer, a motorcycle dealer,
				  a trailer or semitrailer dealer, including house or travel trailers, an
				  independent mobility dealer, or any other dealer as provided by Transportation
				  Code, Chapter 503, Subchapter B. The term "dealer" does not include a drive
				  away operator or a salvage vehicle dealer licensed pursuant to Occupation Code,
				  Chapter 2302.
(8) Decedent's
				  estate--The real and personal property of a deceased person subject to
				  distribution by will or the laws of descent and distribution. The term includes
				  property held in joint tenancy or joint ownership with a right of
				  survivorship.
(9) Foster parent--A
				  person who under the authority of a governmental agency, or a private adoption
				  or foster care agency provides foster or substitute care as defined in Tax
				  Code, §700.1301, for a child who is currently under the care of said
				  foster parent in their home.
(10)
				  Grandchild--The child of one's son or daughter by birth or legal adoption. The
				  term "grandchild" includes a step-grandchild and the spouse of a grandchild as
				  herein defined.
(11)
				  Grandparent--The father or mother of a child's parent or parents either by
				  birth or legal adoption. The term "grandparent" includes a step-grandparent and
				  the spouse of a grandparent as herein defined.
(12) Guardian--A person appointed by a court
				  to have the legal authority over and care of the real and personal property or
				  the person of a minor or a incapacitated person as evidenced by a certificate
				  of guardianship or letters of guardianship. The term "guardian" includes a
				  general, limited, temporary or successor guardian, a guardian of a local,
				  county or regional guardianship program, or a certified public guardian or
				  certified private professional guardian in the business of providing
				  guardianship services. The term "guardian" does not include a guardian ad litem
				  appointed to represent an incapacitated person in a guardianship
				  proceeding.
(13) Motor vehicle--A
				  self-propelled vehicle designed to transport persons or property upon the
				  public highways and a vehicle designed to be towed by a self-propelled vehicle
				  while carrying property. The term "motor vehicle" includes, but is not limited
				  to, automobiles, motor homes, motorcycles, trucks, truck tractors, trailers,
				  semitrailers, house or travel trailers, trailers sold unassembled in a kit,
				  dollies, jeeps, stingers, auxiliary axles, converter gears, and truck
				  cab/chassis. A unit that meets the definition of a "motor vehicle" does not
				  lose its identity as a motor vehicle if tangible personal property is added to
				  the vehicle allowing the unit to perform a specialized function but prohibiting
				  the vehicle from transporting separate property or persons other than the
				  driver. An example of such a vehicle would be a truck cab/chassis upon which
				  oil well servicing equipment is attached.
(14) Parent--The biological mother or father
				  of a child, or the mother or father of a child by virtue of legal adoption, or
				  a person who, pursuant to Family Code, Chapter 160, is presumed to be a
				  biological parent or has executed an acknowledgment of parenthood or has been
				  adjudicated to be the biological parent by court decree. The term "parent"
				  includes foster parent as that term is defined in this subsection and the
				  spouse of a parent as herein defined.
(15) Separate property--Any property, both
				  real and personal, owned by a spouse before marriage, or acquired during the
				  marriage by gift, devise, or descent.
(16) Sibling--One of two or more individuals
				  having one common parent by birth, legal adoption or marriage. The term
				  includes brother, sister, half-brother, half-sister, step-brother or
				  step-sister, brother in-law or sister in-law.
(17) Spouse--A person to whom one is legally
				  married as husband or wife either by formal ceremony or by common-law pursuant
				  to Family Code, Title 1, Subtitle A, or a comparable law of another
				  jurisdiction.
(18) Standard
				  presumptive value--The taxable value of a private-party transfer of ownership
				  to a motor vehicle, as determined by §
											3.79
				  of this title (relating to Standard Presumptive Value).
(19) Stepchild--The biological or adopted
				  child of one's current spouse from a previous marriage whose parent-child
				  relationship is through marriage only and not by birth or adoption.
(20) Stepparent--The current spouse of a
				  child's mother or father whose only relationship to the child is through
				  marriage and not by birth or adoption.