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

Tex. Tax Code § 163.007: AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS.

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

No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.

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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