How long did Texas require county motor vehicle tax reports and Form 31 receipts to be kept after S.B. 371?

Plain-English summary

S.B. 371 reduced the historical retention period for monthly motor vehicle tax reports and Form 31 receipts from seven years to four.

Starting September 1, 1981, records before September 1, 1977 could be destroyed. Each later month, the office could discard the newly aged-out month and maintain a rolling four-year file.

Three transfer/rental affidavits did not have to remain locally, but had to be sent monthly to Huntsville or the Comptroller with the Form 31 receipts and monthly report as specified.

What this means for you

This is a historical paper-record rule, not a safe current destruction schedule. Check all current retention and hold requirements before destroying tax records.

Common questions

Q: What was the new period?
A: Four years.

Q: Did counties keep the three affidavits locally?
A: No, but they had to transmit them as directed.

Citations and references

• Texas S.B. 371 — reduced the historical limitations period
• Form 31 and named affidavits — historical documents described in the source

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/8108L0367D02

Original ruling text

August 7, 1981

Dear ***:

As I mentioned in my letter of July 6, Senate Bill 371 lowers the Statute
of Limitations from seven years to four years for motor vehicles tax
records. This will greatly reduce the amount of motor vehicle records you
are required to keep.

Beginning September 1, 1981, you may destroy all monthly Motor Vehicle
Sales Tax Reports and For 31 tax receipts dated prior to September 1, 1977.
By doing so, you will be retaining only the records accumulated during the
four years between September 1, 1977, and August 31, 1981

In order to maintain a consistent four-year file, each month you may
destroy the report and the Form 31's that are more than four years old.
For example, at the end of September 1981, destroy the records for September
1977. You will then have records for October 1977 to September 1981. At the
end of October 1981, destroy the records from October 1977, and so on.

The three affidavits (Seller, Donor or Trader's Affidavit; the Seller,
Donor or Trader's Affidavit for Dealers and Lessors; and the Motor Vehicle
Rental Certificate) are not required to be retained in your office.

Please remember to send the Seller, Donor, or Trader's Affidavits to
Huntsville on a timely basis each month since sorting cannot begin until
affidavits from all counties are received.

The Seller, Donor or Trader's Affidavit for Dealers and Lessors and the
Motor Vehicle Rental Certificate should be sent to the Comptroller each
month along with the Form 31's and the Monthly Report.

If you have any questions, please don't hesitate to call our Motor Vehicle
Sales Tax Division toll-free 1/800/252-5555.

Sincerely,

BOB BULLOCK
Comptroller of Public Accounts