Tex. Tax Code § 163.001
This is the official text of Tex. Tax Code § 163.001, part of Texas’s Tax Code — governs state and local taxation.
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§ 163.001. CERTIFICATED OR LICENSED CARRIERS.
Official statutory text
(a) For purposes of Chapter 151, "certificated or licensed carrier" means a person authorized by the Federal Aviation Administration to operate an aircraft to transport persons or property in compliance with the certification and operations specifications requirements of 14 C.F.R. Part 121, 125, 133, or 135.
(b) Section 151.328(a)(1) applies with respect to a certificated carrier's acquisition of an aircraft, without regard to whether the certificated carrier acquired the aircraft by purchase, lease, or rental.
(b) Section 151.328(a)(1) applies with respect to a certificated carrier's acquisition of an aircraft, without regard to whether the certificated carrier acquired the aircraft by purchase, lease, or rental.
Status: in_force · Read it on the official government site
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