Tex. Tax Code § 152.094 — MOTOR VEHICLE TRANSFERRED FROM DECEDENT

(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. Added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 3, eff. September 1, 2025.