Sec. 451.415. EXEMPTIONS. (a) The following vehicles are exempt from a vehicle emissions tax imposed by an authority on the owner of the vehicle:
(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;
(2) a vehicle used exclusively for fire fighting; and
(3) a vehicle that:
(A) is owned by a person doing business both in and outside the authority or only outside the authority;
(B) is not stationed or customarily kept in the authority; and
(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.
(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.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Section 451.401. General Power of Taxation
Section 451.402. Voter Approval Required for Tax
Section 451.403. Authority Tax Code and Rules
Section 451.404. Sales and Use Tax
Section 451.405. Maximum Tax Rate in Authority Area
Section 451.406. Initial Sales Tax: Effective Date
Section 451.407. Rate Decrease: Sales and Use Tax
Section 451.408. Rate Increase: Sales and Use Tax
Section 451.409. Sales and Use Tax Rate Increase: Petition and Election
Section 451.410. Sales and Use Tax Increase or Decrease: Ballots
Section 451.411. Results of Election; Notice
Section 451.412. Effective Date of Tax Rate Change
Section 451.413. Tax Effective Dates After Election Contest
Section 451.414. Maximum Rate of Vehicle Emissions Tax
Section 451.416. Emissions Tax Year
Section 451.417. Emissions Tax Payments: Delinquency
Section 451.418. Collection of Emissions Taxes by County Assessor-Collector