Texas Transportation Code

§ 451.415 — EXEMPTIONS

TN § 451.415Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 451. METROPOLITAN RAPID TRANSIT AUTHORITIES · Art. I. TAXATION

Statute text

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(a)The following vehicles are exempt from a vehicle emissions tax imposed by an authority on the owner of the vehicle:

(1)a vehicle that is the property of and used exclusively in the service of the United States, this state, or a county, municipality, school district, or authority of this state;

(2)a vehicle used exclusively for fire fighting; and

(3)a vehicle that:

(A)is owned by a person doing business both in and outside the authority or only outside the authority;

(B)is not stationed or customarily kept in the authority; and

…

Legislative history

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.