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Tex. Tax Code § 163.004

NO PRESUMPTION OF USE

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 163.004, NO PRESUMPTION OF USE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575453
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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.