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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 152.094 (2): MOTOR VEHICLE TRANSFERRED FROM DECEDENT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
  5. SUBCHAPTER E. EXEMPTIONS

Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3

For text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, see other Sec. 152.094.

(a) In this section:

(1) "Distributee" has the meaning assigned by Section 22.010, Estates Code.

(2) "Estate" has the meaning assigned by Section 22.012, Estates Code.

(b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:

(1) from an estate to a distributee; or

(2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.

Added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3, eff. September 1, 2025.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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