{"data":{"id":"us-tx/tex.-transportation-code-451.415","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 451.415","heading":"EXEMPTIONS.","body":"(a) The following vehicles are exempt from a vehicle emissions tax imposed by an authority on the owner of the vehicle:\n(1) a vehicle that is the property of and used exclusively in the service of the United States, this state, or a county, municipality, school district, or authority of this state;\n(2) a vehicle used exclusively for fire fighting; and\n(3) a vehicle that:\n(A) is owned by a person doing business both in and outside the authority or only outside the authority;\n(B) is not stationed or customarily kept in the authority; and\n(C) is operated in the authority for an average period of less than two days each calendar week during a tax year or portion of a tax year during which the tax accrues.\n(b) To receive the exemption under Subsection (a)(3), the owner of a vehicle must file with the county assessor-collector an affidavit specifying each vehicle for which the exemption is claimed.\nActs 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.","path":["TRANSPORTATION CODE","TITLE 6. ROADWAYS","SUBTITLE K. MASS TRANSPORTATION","CHAPTER 451. METROPOLITAN RAPID TRANSIT AUTHORITIES","SUBCHAPTER I. TAXATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm#451.415","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"2496edd30e46136c456527454f03f7ca7805c75316946588d3550a87ee05704b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-451.414","next":"us-tx/tex.-transportation-code-451.416"},"notice":"GroundRules: Original legal text. Not legal advice."}