Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3

For text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, see other Sec. 152.094.

1. (a) In this section:

   1. (1) "Distributee" has the meaning assigned by Section 22.010, Estates Code.
   2. (2) "Estate" has the meaning assigned by Section 22.012, Estates Code.

2. (b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:

   1. (1) from an estate to a distributee; or
   2. (2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.

Added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064), Sec. 3, eff. September 1, 2025.