Tex. Tax Code § 163.005 No Imposition of Tax Following Out-Of-State Use

• Library: Texas Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
• Year: 2023
• Citation: Tex. Tax Code § 163.005

(a) No tax is imposed under Subchapter D, Chapter 151, with respect to an aircraft that is brought into this state if the aircraft is predominantly used outside of this state for a period of one year beginning on the later of:

(1) the date the aircraft was acquired, whether by purchase, lease, rental, or otherwise, by the person bringing the aircraft into this state; or

(2) the date the aircraft: