Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES |
Subchapter E. EXEMPTIONS |
Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY
Latest version.
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The taxes imposed by this chapter do not apply to the sale of a motor vehicle to or use of a motor vehicle by a public agency if the motor vehicle is operated with an exempt license plate issued under Section 502.201 or 502.206, Transportation Code.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997.