Tex. Transp. Code § 20.001 · Chapter 20. MISCELLANEOUS PROVISIONS
CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS TAXES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A motor bus carrier or motor carrier transporting persons or property for hire is exempt from any occupation tax measured by gross receipts imposed by any law of this state.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.02(b), eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.20.htm
- Text hash
- sha256 c7b9a549de405d52a7cc8ae3ba2c5314127313938cf53a4ba2b71da0a642c65c
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.