Texas § 451.415 EXEMPTIONS.

Texas Statutes

§ 451.415 — EXEMPTIONS.

Texas § 451.415

Code TNTransportation Code

This text of Texas § 451.415 (EXEMPTIONS.) 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. Transportation Code Code Ann. § 451.415 (2026).

Text

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

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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.