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Tex. Tax Code § 163.007

AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS

Texas · Texas Tax Code · Status: effective

Transportation & Motor Vehicles
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Tex. Tax Code § 163.007, AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575456
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No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.