Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984 Page: 4,734
4703-4756 p. ; 28 cm.View a full description of this periodical.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
disTrepaincy 11 not resoled within 15 days, the permit-
tee must submit a letter report including a copy of the
manifest [shipping ticket to the executive director (This
condition applies only to permits for off-site facilities that
store, process, or dispose of Class I industrial solid
[haardous] waste )
(2) Waste report required b) 335.15(c) of this
title (relating to Record-keeping and Reporting Require-
ments Applicable to Owners or Operators of Storage,
Processing, or Disposal Facilities) must be submitted to
the execute director on a monthly basis. (This condi-
tion applies only to permits for off-site facilities that store,
process, or dispose of Class I waste )
(3) Annual report required by 335.9 of this title
(relating to Shipping and Reporting Procedures Applica-
ble to Generators) and 335.71 of this title (relating to
Annual Reporting)) an annual report must be submit-
ted covering facility activities during the previous calen-
dar year
(4) Monthly summary required by 335.15(b) of
this title (relating to Record-Keeping and Reporting Re-
quirements Applicable to Owners or Operators of Stor-
age, Processing, or I)isposal Facilities) and 335.175 of
this title (relating to Reporting Requirements). a monthly
summary must be submitted covering facility activities
during the previous calendar year (This condition applies
only to permits for off-site facilities that store, process,
or dispose of Class I waste.)
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt.
Issued in Austin, Texas, on August 23, 1984TRD-848804
Susan Plettman
General Counsel
Texas Department of Water
ResourcesEarliest possible date of adoption
October 5, 1984
For further Information, please call (512) 475-7845.
TITLE 34. PUBLIC FINANCE
Part I. Comptroller of Public
Accounts
Chapter 3. Tax Administration
Subchapter F. Motor Vehicle Sales Tax
34 TAC 3 65
The Comptroller of Public Accounts proposes amend-
ments to 3 65, concerning motor vehicles purchased
through another name The amendments clarify the
language and reflect the legislative change in the
Motor Vehicle Sales and Use Tax Act, effective Au-
gust 1, 1984 The tax rate was changed from 4.0%
to 5 0%
Billy Hamilton, revenue estimating director, has de-
termined that for the first five-year period the rule will
be in effect there will be no fiscal implications for stateor local government as a result of enforcing or 'min-
istering the rule. The amendments are promulgated
under the Tax Code, Title 2, and no fiscal implications
for small businesses are required
Mr Hamilton also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated as a result of enforcing
the rule as proposed is the provision of new informa-
tion to the public regarding its tax responsibilities
under changes made by the legislature There is no
anticipated economic cost to individuals who are re-
quired to comply with the rule as proposed
Comments on the proposal may be submitted to
D. Carolyn Busch, P O Box 13528, Austin, Texas
78711.
The amendments are proposed under the authority of
the Texas Tax Code, 111.002, which provides that
the comptroller may prescribe, adopt, and enforce
rules relating to the administration and enforcement
of the sales tax
3.65. Motor Vehicles Purchased Through Another
Name
(a) If a vehicle is titled in the name of someone
other than the buyer of the vehicle, the 5.0% motor ve-
hicle sales and use tax is due. If title to a motor vehicle
that is titled in someone other than the buyer's name is
subsequently transferred to the buyer, the following taxes
apply. [When a motor vehicle is titled in a name other
than the buyer's name, a 4.0% motor vehicle sales and
use tax or a $10 gift tax will be due if the vehicle is later
transferred to the original buyer The passing of title
reflects a closed transaction and a change of ownership.
(See Attorney General Opinion 0-4128 )]
(1) If the vehicle is transferred to the buyer and
no consideration is given by the buyer, the $10 gift tax
is due on this motor vehicle transfer.
(2) If the vehicle is transferred to the buyer and
the buyer gives a consideration, a 5.0% motor vehicle
sales or use tax is due and shall be based on the consider-
ation given.
(b) The 5.0% motor vehicle sales or use tax is due
when a motor vehicle is titled in the name of the parent
or guardian of the vehicle buyer who has not reached the
age of 21. The subsequent transfer of title to this vehicle
to the buyer is not a taxable transaction. [When a motor
vehicle is titled in the name of the buyer's parents or
guardians and the buyer has not reached age 21 at the
time of purchase of the motor vehicle, no motor vehicle
sales or use tax will be due if the vehicle is later tranferred
into the buyer's name ]
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt.
Issued in Austin, Texas, on August 29, 1984TRD-848916
Bob Bullock
Comptroller of Public AccountsEarliest possible date of adoption
October 5, 1984
For further information, please call (512) 475-1931.September 4, 1984
Texas
RegisterL I _1 I
9 TexReg 4734
Upcoming Pages
Here’s what’s next.
Search Inside
This issue can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Periodical.
Texas. Secretary of State. Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984, periodical, September 4, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243620/m1/32/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.