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Please review and distribute as appropriate.
Governor Greg Abbott waived the time in which to apply for a vehicle title and the associated delinquent transfer penalty on March 16, 2020. As a result, the delinquent transfer penalty does not apply during the waiver period. Additionally, the Comptroller of Public Accounts (CPA) provided an extension for when motor vehicle sales tax is due and subsequently when the delinquent sales tax penalty may be assessed for a title transaction.
The temporary waiver period covers March 16, 2020, through April 14, 2021 (395 days). Compliance with all registration and titling requirements is required on April 15, 2021. Title applications submitted through webDEALER after April 14, 2021, will be assessed the delinquent transfer penalty based on the date of sale, and webDEALER will automatically exclude the waiver period from calculation of the penalty.
Programming to allow modification of the delinquent sales tax penalty will remain available to ensure title applications eligible for the motor vehicle sales tax extension are assessed the penalty appropriately. The CPA should be consulted regarding questions on assessing the delinquent sales tax penalty. For additional information on the end date of the extension for motor vehicle sales tax, please visit the CPA website at https://comptroller.texas.gov/taxes/motor-vehicle/sales-use.php
Thank you,
Roland D. Luna, Sr., Director
Vehicle Titles and Registration Division
Texas Department of Motor Vehicles
If you have any questions concerning this communication, please contact your local TxDMV Regional Service Center.
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