Motor Vehicle Tax Guidebook 2011 - Texas Comptroller of Public ...

Section V
County Tax Assessor-Collector
State Tax Duties
• State Taxes and Fees
• Young Farmer Loan Guarantee Program
Assessment (Young Farmer’s Fee)
• Veterans’ Assistance Fund (Voluntary Donation
Collected by County TAC)
• Motor Vehicle Taxes
• TAC Leaving Office
• Audit
State Taxes and Fees
The county TAC is responsible for collecting and
reporting the motor vehicle tax to the Comptroller.
The county TAC also handles the registration of motor
vehicles, issuance of license plates and stickers and the
titling of motor vehicles. The county TAC also may
collect and report the Texas boat and boat motor tax.
Young Farmer Loan Guarantee Program
Assessment (Young Farmer’s Fee)
Applicants for Farm Truck and Farm Truck Tractor
License Plates are required to pay an additional $5
assessment for the Young Farmer Loan Guarantee
Program. For more information please see www.agr.
state.tx.us. Transportation Code Section 502.174
provides for the TAC to collect a voluntary $5
assessment when a person registers a commercial
motor vehicle, using the TxDMV Form VTR-52-A,
Application for Farm Trailer/Semitrailer, Farm Truck,
or Farm Truck Tractor License Plate under that section.
Once collected, this fee is sent to the Comptroller for
deposit in the Texas agricultural fund as prescribed by
the Texas Agricultural Finance Authority for use in
financial assistance to eligible applicants who wish to
establish or enhance their farm or ranch operation or to
establish an agriculture-related business.
As a “voluntary” assessment, it may be refunded.
The TAC is charged with implementing the refund
procedure and providing notice of the refund procedure
to persons paying the assessment when the assessment
is paid. The Texas Department of Agriculture (TDA)
makes the refund claim form available to the county
TAC. All questions regarding the assessment or the
refund of the assessment should be directed to TDA.
The county TAC gives the TDA refund form to the
customer for the customer to complete and mail to
TDA. The mailing address is:
Texas Agricultural Finance Authority
c/o Texas Department of Agriculture
P. O. Box 12847
Austin, Texas 78711
Veterans’ Assistance Fund (Voluntary
Donation Collected by County TAC)
Transportation Code Section 502.1746 provides
that, effective June 2009, persons registering a motor
vehicle in Texas may make a voluntary donation to the
Veterans’ Assistance Fund at the time of registration.
Contributions may be remitted through Registration
and Title System (RTS) to TxDMV.
Motor Vehicle Taxes
The county TAC collects the motor vehicle tax at
the time of registration of the motor vehicle. The
registration and payment of the tax is the obligation
of the purchaser of a motor vehicle. A licensed motor
vehicle dealer must collect the tax from the purchaser
and remit it to the county TAC for vehicles with a gross
weight of 11,000 pounds or less.
The Comptroller administers the motor vehicle tax and
is responsible for furnishing rules and regulations to the
county TAC to assure the tax can be consistently applied.
TAC Leaving Office
The county TAC should contact the Comptroller
when leaving office. An audit may be performed by
the Comptroller.
Audit
The Comptroller periodically reviews the records of
each county tax office to determine that tax due the
state was remitted. A county TAC may be held liable
for unpaid tax.
Motor Vehicle Tax Guidebook V-1