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Texas Statutes
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Tax Code
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Title 2. State Taxation
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Subtitle E. Sales, Excise, and Use Taxes
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Chapter 163. Sales and Use Taxation of Aircraft
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Sec. 163.001. Certificated Or Licensed Carriers.
Sec. 163.002. Resale of Aircraft.
Sec. 163.003. Use of Aircraft.
Sec. 163.004. No Presumption of Use.
Sec. 163.005. No Imposition of Tax Following Out-of-state Use.
Sec. 163.006. Certain Transactions Between Related Persons.
Sec. 163.007. Aircraft Operated Under Fractional Ownership Programs.
Sec. 163.008. No Imposition of Tax Under This Chapter.
Sec. 163.009. Conflicts with Other Law.
