Tex. Transp. Code § 451.414 · Subchapter I. TAXATION
MAXIMUM RATE OF VEHICLE EMISSIONS TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Each year that a board imposes a motor vehicle emissions tax, the board shall set the motor vehicle emissions tax rate as a percentage of the maximum tax rate specified for each class of vehicles in the following table:
Cubic Inches of Annual Tax
Cylinder Displacement for Each Vehicle
0-50 $4
51-100 6
101-200 7
201-300 8
301-900 10
901 or more 15
(b) The rate of the tax may not exceed 100 percent of the amount specified by the table and applies equally and uniformly to all classes and to all members of each class.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm
- Text hash
- sha256 f646a82ad27f0bcd3680f03d9448f9f57a0c5e3ccbda3c9b4ecc0399c63fbe7a
- 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.