. . "1 of this code. (5) Declaration has the meaning given it in Section 23.121 of this code. (6) Owner has the meaning given it in Section 23.121 of this code. (7) Relevant taxing unit means a taxing unit, including the county, authorized by the law to levy property taxes against a dealer's motor vehicle inventory. (8) Sales price has the meaning given it in Section 23.121 of this code. (9) S" . .