Tex. Tax Code § 152.025 — TAX ON GIFT OF MOTOR VEHICLE

(a) A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor vehicle: (1) receives the vehicle from: (A) the person's: (i) spouse; (ii) parent or stepparent; (iii) grandparent or grandchild; (iv) child or stepchild; (v) sibling; or (vi) guardian; (B) a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent's spouse; or (C) a trust subject to the Texas Trust Code that is revocable by the person receiving the motor vehicle or that is jointly revocable by the recipient and the recipient's spouse; (2) is a trust subject to the Texas Trust Code that is revocable by the transferor of the motor vehicle or that is jointly revocable by the transferor and the transferor's spouse; or (3) is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization under Section 501(c)(3) of that code, and the vehicle will be used for the purposes of the organization. (b) The tax is $10. Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654 ), Sec. 2, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913 ), Sec. 7, eff. September 1, 2013. Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 1, eff. September 1, 2025.