§ 163.001 Certificated or Licensed Carriers
§ 163.002 Resale of Aircraft
§ 163.003 Use of Aircraft
§ 163.004 No Presumption of Use
§ 163.005 No Imposition of Tax Following Out-of-State Use
§ 163.006 Certain Transactions Between Related Persons
§ 163.007 Aircraft Operated Under Fractional Ownership Programs
§ 163.008 No Imposition of Tax Under This Chapter
§ 163.009 Conflicts With Other Law
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Terms Used In Texas Tax Code Chapter 163 - Sales and Use Taxation of Aircraft

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Rule: includes regulation. See Texas Government Code 311.005
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005