(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.

Terms Used In Texas Transportation Code 451.414