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

Tex. Tax Code § 163.004: NO PRESUMPTION OF USE.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 163. SALES AND USE TAXATION OF AIRCRAFT

For purposes of the tax imposed under Subchapter D, Chapter 151, there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005.

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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