Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 11.254 - Motor Vehicle Used for Production of Income and for Personal Activities(a) Except as provided by Subsection (c), an individual is entitled to an exemption from taxation of one motor vehicle owned by the individual that is used in the course of the individual's occupation or profession and is also used for personal activities of the owner that do not involve the production of income.(b) In this section, "motor vehicle" means a passenger car or light truck as those terms are defined by Section 502.001, Transportation Code.(c) A person who has been granted or applied for an exemption under this section may not apply for another exemption under this section until after the application or exemption has been denied.(d) This section does not apply to a motor vehicle used to transport passengers for hire.Renumbered from Tax Code, Section 11.253 by Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 2, eff. January 1, 2010Added by Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022), Sec. 1.