Tex. Tax Code § 152.094 · Subchapter E. EXEMPTIONS
MOTOR VEHICLES USED BY NONPROFIT FOOD BANK.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1
Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK.
The taxes imposed by this chapter do not apply to the sale, use, or rental of a motor vehicle that is:
(1) purchased, used, or rented by a nonprofit food bank, as defined by Section 162.001; and
(2) used primarily by the nonprofit food bank for the food bank's purposes.
Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3
Sec. 152.094. MOTOR VEHICLE TRANSFERRED FROM DECEDENT.
(a) In this section:
(1) "Distributee" has the meaning assigned by Section 22.010, Estates Code.
(2) "Estate" has the meaning assigned by Section 22.012, Estates Code.
(b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:
(1) from an estate to a distributee; or
(2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.
Notes and commentary — not statutory text
History (Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1)
Added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, eff. September 1, 2025.
History (Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3)
Added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3, 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 262fc55007ffeccb3dbcfc70e5c447c6cbacf0b74cbad83fbe07f0df9c09b23e
- 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
- versions print different catchlines
- the Legislative Council prints 2 versions of this section in force side by side, each under its caption
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Estates Code
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