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Chapter 163

Sales and Use Taxation of Aircraft

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