Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (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.
Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 10, eff. September 1, 2007.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Section 152.081. Driver Training Motor Vehicles
Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency
Section 152.083. Lease of Motor Vehicle to Public Agency
Section 152.084. Rental of Motor Vehicle to Public Agency
Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental
Section 152.086. Motor Vehicles Driven by Handicapped Persons
Section 152.087. Fire Trucks and Emergency Medical Services Vehicles
Section 152.088. Motor Vehicles Used for Religious Purposes
Section 152.089. Exempt Vehicles
Section 152.090. Certain Hydrogen-Powered Motor Vehicles
Section 152.091. Farm or Timber Use
Section 152.092. Motor Vehicles Transported Out of State
Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities