34 Tex. Admin. Code § 3.440 - On-Highway Travel of Farm Machinery
(a)
Owners or operators of multiple farms, ranches, or similar tracts of land in
the same vicinity may move farm tractors, combines, and similar self-propelled
farm machinery over the public highways for the purpose of transferring the
base of operation of the machinery.
(b) Gasoline and diesel fuel used for travel
on the highway for any purpose other than for moving the machinery from one
tract of land to another to change base of operation shall be considered
taxable.
Notes
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