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Motor Vehicle Dealers - Standard Presumptive Value

The Texas Legislature passed HB 4 in the 79th 3rd Called Session. The law changes how to calculate the motor vehicle tax on private-party purchases of used motor vehicles. For private-party sales of used motor vehicles, Tax Code Section 152.0412 requires that Standard Presumptive Value be used to determine the tax base for calculating tax due. The following publication and form were mailed on September 22, 2006:

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