Texas Tax Code

§ 152.094 — MOTOR VEHICLE TRANSFERRED FROM DECEDENT

TX § 152.094Title 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:

(1)"Distributee" has the meaning assigned by Section 22.010, Estates Code.

(2)"Estate" has the meaning assigned by Section 22.012, Estates Code.

(b)The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:

(1)from an estate to a distributee; or

(2)under a rights of survivorship agreement described by Section 501.031, Transportation Code.

Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3, eff. September 1, 2025.