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

Tex. Tax Code § 163.001: CERTIFICATED OR LICENSED CARRIERS.

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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 163. SALES AND USE TAXATION OF AIRCRAFT

(a) For purposes of Chapter 151, "certificated or licensed carrier" means a person authorized by the Federal Aviation Administration to operate an aircraft to transport persons or property in compliance with the certification and operations specifications requirements of 14 C.F.R. Part 121, 125, 133, or 135.

(b) Section 151.328(a)(1) applies with respect to a certificated carrier's acquisition of an aircraft, without regard to whether the certificated carrier acquired the aircraft by purchase, lease, or rental.

Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.

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

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