Tex. Tax Code § 160.023
This is the official text of Tex. Tax Code § 160.023, part of Texas’s Tax Code — governs state and local taxation.
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§ 160.023. NEW RESIDENT.
Official statutory text
(a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country.
(b) The tax is $15 for each taxable boat or motor.
(c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022.
(b) The tax is $15 for each taxable boat or motor.
(c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022.
Status: in_force · Read it on the official government site
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