Texas Tax Code

§ 152.090 — CERTAIN HYDROGEN-POWERED MOTOR VEHICLES

TX § 152.090Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. E. EXEMPTIONS

Statute text

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(a)In this section, "hydrogen-powered motor vehicle" means a vehicle that meets the Phase II standards established by the California Air Resources Board as of September 1, 2007, for an ultra low-emission vehicle II or stricter Phase II emission standards established by that board and:

(1)is hydrogen power capable and has a fuel economy rating of at least 45 miles per gallon; or

(2)is fully hydrogen-powered.

(b)The taxes imposed by this chapter do not apply to the sale or use of a hydrogen-powered motor vehicle.

Legislative history

Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 10, eff. September 1, 2007.