Texas Tax Code 160.023 – New Resident
Current as of: 2024 | Check for updates
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(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 § 160.022.