Texas Tax Code

§ 152.025 — TAX ON GIFT OF MOTOR VEHICLE

TX § 152.025Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. B. IMPOSITION OF TAX

Statute text

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(a)A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor vehicle:

(1)receives the vehicle from:

(A)the person's:

(i)spouse;

(ii)parent or stepparent;

(iii)grandparent or grandchild;

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 2, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913), Sec. 7, eff. September 1, 2013. Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 1, eff. September 1, 2025.