(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. Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Texas Legal Code