(a) Each year that a board imposes a motor vehicle emissions tax, the board shall set the motor vehicle emissions tax rate as a percentage of the maximum tax rate specified for each class of vehicles in the following table:
| Cubic Inches of | Annual Tax | |||
| Cylinder Displacement | for Each Vehicle | |||
| 0-50 | $4 | |||
| 51-100 | 6 | |||
| 101-200 | 7 | |||
| 201-300 | 8 | |||
| 301-900 | 10 | |||
| 901 or more | 15 |
(b) The rate of the tax may not exceed 100 percent of the amount specified by the table and applies equally and uniformly to all classes and to all members of each class.
Official text of the Texas Transportation Code as published by the Texas Legislative Council.