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.