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  2. Statutes
  3. Tax Code
  4. Title 2
  5. Subtitle E
  6. Chap. 163

Chapter 163
Sales and Use Taxation of Aircraft

Sections

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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Location: https://texas.public.law/statutes/tex._tax_code_title_2_subtitle_e_chapter_163

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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