Texas Statutes
§ 163.004 — NO PRESUMPTION OF USE.
Texas § 163.004
JurisdictionTexas
Code TXTax Code
This text of Texas § 163.004 (NO PRESUMPTION OF USE.) 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. § 163.004 (2026).
Text
Sec. 163.004. NO PRESUMPTION OF USE. For purposes of the tax imposed under Subchapter D , Chapter 151 , there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005 .
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Legislative History
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015.
Nearby Sections
9
§ 163.001
CERTIFICATED OR LICENSED CARRIERS.§ 163.002
RESALE OF AIRCRAFT.§ 163.003
USE OF AIRCRAFT.§ 163.004
NO PRESUMPTION OF USE.§ 163.009
CONFLICTS WITH OTHER LAW.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 163.004, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/163.004.