Tex. Tax Code § 152.094
This is the official text of Tex. Tax Code § 152.094, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 152.094. MOTOR VEHICLE TRANSFERRED FROM DECEDENT.
Official statutory text
(a) In this section:
(1) "Distributee" has the meaning assigned by Section 22.010, Estates Code.
(2) "Estate" has the meaning assigned by Section 22.012, Estates Code.
(b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:
(1) from an estate to a distributee; or
(2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.
(1) "Distributee" has the meaning assigned by Section 22.010, Estates Code.
(2) "Estate" has the meaning assigned by Section 22.012, Estates Code.
(b) The taxes imposed by this chapter do not apply to the transfer of a motor vehicle:
(1) from an estate to a distributee; or
(2) under a rights of survivorship agreement described by Section 501.031, Transportation Code.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.