Texas Statutes
§ 334.109 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX.
Texas § 334.109
JurisdictionTexas
Code LGLocal Government Code
This text of Texas § 334.109 (GROSS RECEIPTS PRESUMED SUBJECT TO TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Local Government Code Code Ann. § 334.109 (2026).
Text
Sec. 334.109. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.
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Legislative History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Nearby Sections
15
§ 334.001
DEFINITIONS.§ 334.004
OTHER USES OF VENUE PERMITTED.§ 334.005
SPECIFIC PERFORMANCE.§ 334.006
PROHIBITION AGAINST TAX EXPANSION.§ 334.0083
VENUE PROJECTS IN CERTAIN COUNTIES.§ 334.021
RESOLUTION AUTHORIZING PROJECT.§ 334.022
STATE FISCAL IMPACT ANALYSIS.§ 334.023
APPEAL OF COMPTROLLER DETERMINATION.§ 334.0236
APPEAL OF AUTHORITY DETERMINATION.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 334.109, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/LG/334.109.