Tex. Tax Code § 163.007 · Chapter 163. SALES AND USE TAXATION OF AIRCRAFT
AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.163.htm
- Text hash
- sha256 afb7d61519a05b202f168f0267786a6a3708fa46217a86fe70b1dcded89c163d
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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