Tex. Tax Code § 163.001 Certificated Or Licensed Carriers

LibraryTexas Statutes
Edition2023
CurrencyCurrent with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Year2023
CitationTex. Tax Code § 163.001

(a) For purposes of Chapter 151, "certificated or licensed carrier" means a person authorized by the Federal Aviation Administration to ope...

(b) Section 151.328(a)(1) applies with respect to a certificated carrier's acquisition of an aircraft, without regard to whether the certificated carrier acquired the aircraft by purchase, lease, or rental.

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