Texas § 11.254 MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES.

Texas Statutes

§ 11.254 — MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES.

Texas § 11.254

Code TXTax Code

This text of Texas § 11.254 (MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES.) 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. Tax Code Code Ann. § 11.254 (2026).

Text

Sec. 11.254. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES.

(a)Except as provided by Subsection (c), an individual is entitled to an exemption from taxation of one motor vehicle owned by the individual that is used in the course of the individual's occupation or profession and is also used for personal activities of the owner that do not involve the production of income.

(b)In this section, "motor vehicle" means a passenger car or light truck as those terms are defined by Section 502.001 , Transportation Code.

(c)A person who has been granted or applied for an exemption under this section may not apply for another exemption under this section until after the application or exemption has been denied.

(d)This section does not apply to a motor vehicle used to tra

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Sec. 11.254. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES. (a) Except as provided by Subsection (c), an individual is entitled to an exemption from taxation of one motor vehicle owned by the individual that is used in the course of the individual's occupation or profession and is also used for personal activities of the owner that do not involve the production of income.
(b) In this section, "motor vehicle" means a passenger car or light truck as those terms are defined by Section 502.001 , Transportation Code.
(c) A person who has been granted or applied for an exemption under this section may not apply for another exemption under this section until after the application or exemption has been denied.
(d) This section does not apply to a motor vehicle used to transport passengers for hire.

Legislative History

Added by Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022 ), Sec. 1. Renumbered from Tax Code, Section 11.253 by Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814 ), Sec. 2, eff. January 1, 2010.