Texas § LG.334.109 - GROSS RECEIPTS PRESUMED SUBJECT TO TAX
Full text of Texas The Texas Constitution § LG.334.109 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX, with citation guidance and answers to common questions.
§ LG.334.109. GROSS RECEIPTS PRESUMED SUBJECT TO TAX
GROSS RECEIPTS PRESUMED SUBJECT TO TAX. All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate. Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.334.109
What does The Texas Constitution § LG.334.109 cover?
Section LG.334.109 ("GROSS RECEIPTS PRESUMED SUBJECT TO TAX") 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 § LG.334.109?
A common citation format is "The Texas Constitution § LG.334.109" (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 § LG.334.109 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.