TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 3. TAX ADMINISTRATION

SUBCHAPTER F. MOTOR VEHICLE SALES TAX

34 TAC §3.72

The Comptroller of Public Accounts adopts amendments to §3.72, concerning trailers, farm machines, and timber machines, without changes to the proposed text as published in the October 6, 2017, issue of the Texas Register (42 TexReg 5373). The amendments implement Senate Bill 2076, 85th Legislature, 2017, which amended the definition of "travel trailer" in Transportation Code, Chapter 501 (Certificate of Title Act). This legislation is effective September 1, 2017.

Subsection (a)(15), defining the term "travel trailer," is amended to be consistent with changes made in the Transportation Code, §501.002(30). Senate Bill 2076 increased the maximum dimensions of travel trailers, from less than 8 feet wide to less than 8 feet, six inches wide, and from less than 40 feet in length to less than 45 feet in length. No further amendments are made to this subsection to match the Transportation Code's definition of the term "travel trailer."

No comments were received regarding adoption of the amendment.

The amendments are adopted under Tax Code, §111.002 (Comptroller's Rules, Compliance, Forfeiture), which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2.

The amendments implement Tax Code, §152.001 (Definitions).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on November 13, 2017.

TRD-201704558

Lita Gonzalez

General Counsel

Comptroller of Public Accounts

Effective date: December 3, 2017

Proposal publication date: October 6, 2017

For further information, please call: (512) 475-0387