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Statutes » Texas » Tax Code » Chapter 160

Tex. Tax Code § 160.061

This is the official text of Tex. Tax Code § 160.061, part of Texas’s Tax Code — governs state and local taxation.

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§ 160.061. OPERATION; PENALTY.

Official statutory text

(a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.

(b) An offense under this section is a Class B misdemeanor.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.