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2021 Texas Statutes
Transportation Code
Title 2 - General Provisions Relating to Carriers
Chapter 20 - Miscellaneous Provisions
Section 20.001. Certain Carriers Exempt From Gross Receipts Taxes
Universal Citation:
TX Transp Code § 20.001 (2021)
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Sec. 20.001. CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS TAXES. A motor bus carrier or motor carrier transporting persons or property for hire is exempt from any occupation tax measured by gross receipts imposed by any law of this state.
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.02(b), eff. Sept. 1, 1997.
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