Texas Statutes
§ 152.084 — RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.
Texas § 152.084
JurisdictionTexas
Code TXTax Code
This text of Texas § 152.084 (RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.) 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. § 152.084 (2026).
Text
Sec. 152.084. RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY. The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency. The tax which would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts tax imposed by Section 152.026 of this code.
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Legislative History
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 152.001
DEFINITIONS.§ 152.002
TOTAL CONSIDERATION.§ 152.003
DUTIES OF COMPTROLLER.§ 152.021
RETAIL SALES TAX.§ 152.025
TAX ON GIFT OF MOTOR VEHICLE.§ 152.026
TAX ON GROSS RENTAL RECEIPTS.§ 152.027
TAX ON DEALER PLATES.§ 152.041
GENERAL COLLECTION PROCEDURE.§ 152.0411
COLLECTION BY SELLERS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 152.084, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/152.084.