{"data":{"id":"us-tx/tex.-transportation-code-20.001","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 20.001","heading":"CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS TAXES.","body":"A motor bus carrier or motor carrier transporting persons or property for hire is exempt from any occupation tax measured by gross receipts imposed by any law of this state.\nAdded by Acts 1997, 75th Leg., ch. 165, Sec. 30.02(b), eff. Sept. 1, 1997.","path":["TRANSPORTATION CODE","TITLE 2. GENERAL PROVISIONS RELATING TO CARRIERS","CHAPTER 20. MISCELLANEOUS PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.20.htm#20.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"c5e1631aebbcb9a8f9fc73b281be73d8ff9878c1b0e3c50d4a5beb7994b59898","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-8.005","next":"us-tx/tex.-transportation-code-20.002"},"notice":"GroundRules: Original legal text. Not legal advice."}