Texas § TN.451.415 - EXEMPTIONS
Full text of Texas The Texas Constitution § TN.451.415 — EXEMPTIONS, with citation guidance and answers to common questions.
§ TN.451.415. EXEMPTIONS
EXEMPTIONS. (a) The following vehicles are exempt from a vehicle emissions tax imposed by an authority on the owner of the vehicle: (1) a vehicle that is the property of and used exclusively in the service of the United States, this state, or a county, municipality, school district, or authority of this state; (2) a vehicle used exclusively for fire fighting; and (3) a vehicle that: (A) is owned by a person doing business both in and outside the authority or only outside the authority; (B) is not stationed or customarily kept in the authority; and (C) is operated in the authority for an average period of less than two days each calendar week during a tax year or portion of a tax year during which the tax accrues. (b) To receive the exemption under Subsection (a)(3), the owner of a vehicle must file with the county assessor-collector an affidavit specifying each vehicle for which the exemption is claimed. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Frequently Asked Questions About Texas § TN.451.415
What does The Texas Constitution § TN.451.415 cover?
Section TN.451.415 ("EXEMPTIONS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TN.451.415?
A common citation format is "The Texas Constitution § TN.451.415" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TN.451.415 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.