Tex. Transp. Code § 451.414

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 451.414 - Maximum Rate of Vehicle Emissions Tax

(a) Each year that a board imposes a motor vehicle emissions tax, the board shall set the motor vehicle emissions tax rate as a percentage of the maximum tax rate specified for each class of vehicles in the following table:

Cubic Inches of	Annual Tax
Cylinder Displacement	for Each Vehicle
0-50	$4
51-100	6
101-200	7
201-300	8
301-900	10
901 or more	15

(b) The rate of the tax may not exceed 100 percent of the amount specified by the table and applies equally and uniformly to all classes and to all members of each class.

Tex. Transp. Code § 451.414

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.