Tex. Tax Code § 152.025 · Subchapter B. IMPOSITION OF TAX
TAX ON GIFT OF MOTOR VEHICLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor vehicle:
(1) receives the vehicle from:
(A) the person's:
(i) spouse;
(ii) parent or stepparent;
(iii) grandparent or grandchild;
(iv) child or stepchild;
(v) sibling; or
(vi) guardian;
(B) a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent's spouse; or
(C) a trust subject to the Texas Trust Code that is revocable by the person receiving the motor vehicle or that is jointly revocable by the recipient and the recipient's spouse;
(2) is a trust subject to the Texas Trust Code that is revocable by the transferor of the motor vehicle or that is jointly revocable by the transferor and the transferor's spouse; or
(3) is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization under Section 501(c)(3) of that code, and the vehicle will be used for the purposes of the organization.
(b) The tax is $10.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 2, eff. September 1, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913), Sec. 7, eff. September 1, 2013.
Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 1, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 da125ed647ac89f8860581e1faa57f9161b09e4d16456140cef49db8f75dde8b
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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