{"data":{"id":"us-tx/tex.-tax-code-152.094-2","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.094 (2)","heading":"MOTOR VEHICLE TRANSFERRED FROM DECEDENT.","body":"Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3\nFor text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, see other Sec. 152.094.\n(a) In this section:\n(1) \"Distributee\" has the meaning assigned by Section 22.010, Estates Code.\n(2) \"Estate\" has the meaning assigned by Section 22.012, Estates Code.\n(b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:\n(1) from an estate to a distributee; or\n(2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.\nAdded by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3, eff. September 1, 2025.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.094","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"791930da75dc33c1d27a5a90fb4b81d1ece292a1b5926b235a9f1ef2d0fc4b70","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.094","next":"us-tx/tex.-tax-code-152.095"},"notice":"GroundRules: Original legal text. Not legal advice."}