Sales and Use Taxation of Aircraft
163.001Certificated or Licensed Carriers163.002Resale of Aircraft163.003Use of Aircraft163.004No Presumption of Use163.005No Imposition of Tax Following Out-of-state Use163.006Certain Transactions Between Related Persons163.007Aircraft Operated under Fractional Ownership Programs163.008No Imposition of Tax under This Chapter163.009Conflicts with Other Law