Texas Register, Volume 9, Number 86, Pages 5863 - 5954, November 16, 1984 Page: 5,932
5863 - 5954 p. ; 28 cm.View a full description of this periodical.
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text published in the October 5, 1984, issue of the
Texas Register (9 TexReg 5155).
The amendments reflect the legislative change in the
Interstate Motor Carrier Sales and Use Tax Act, ef-
fective October 2, 1984, whereby the tax rate that
must have been paid on a vehicle was changed from
4.0% to 5 0% to qualify for the exclusion from the
tax on owner-operator contracts
No comments were received regarding adoption of the
amendments
The amendments are adopted under 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 interstate motor
carrier tax
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority.
Issued in Austin, Texas, on November 9, 1984
TRD-8411471 Bob Bullock
Comptroller of Public Accounts
Effective date December 3, 1984
Proposal publication date October 5, 1984
For further Information, please call (512) 475-1913.34 TAC 3.448
The Comptroller of Public Accounts adopts amend-
ments to 3.448, without changes to the proposed
text published in the October 5, 1984, issue of the
Texas Register (9 TexReg 5155).
The amendments reflect the legislative change in the
Interstate Motor Carrier Sales and Use Tax Act, ef-
fective October 2, 1984, whereby the tax rate that
must have been paid on a vehicle was changed from
4.0% to 5 0% to qualify for the exclusion from the
tax on trip-lease agreements
No comments were received regarding adoption of the
amendments
The amendments are adopted under 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 interstate motor
carrier tax.
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority
Issued in Austin, Texas, on November 9, 1984
TRD-8411472 Bob Bullock
Comptroller of Public Accounts
Effective date December 3, 1984
Proposal publication date October 5, 1984
For further information, please call (512) 475-1913.November 16, 1984
Texas
Register_I _
9 TexReg 5932
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Texas. Secretary of State. Texas Register, Volume 9, Number 86, Pages 5863 - 5954, November 16, 1984, periodical, November 16, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243640/m1/70/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.