Texas Statutes
§ 160.003 — SUPERVISION.
Texas § 160.003
JurisdictionTexas
Code TXTax Code
This text of Texas § 160.003 (SUPERVISION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 160.003 (2026).
Text
Sec. 160.003. SUPERVISION.
(a)The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of taxable boats and motors and the administration of this chapter.
(b)The comptroller shall furnish a copy of the rules to each tax assessor-collector, each agent of the department, and the department. Each tax assessor-collector and each agent of the department shall consistently apply the rules authorized by this section.
SUBCHAPTER B. IMPOSITION OF TAX
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Legislative History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 6, eff. Sept. 1, 1993.
Nearby Sections
15
§ 160.001
DEFINITIONS.§ 160.002
TOTAL CONSIDERATION.§ 160.003
SUPERVISION.§ 160.021
RETAIL SALES TAX.§ 160.022
USE TAX.§ 160.023
NEW RESIDENT.§ 160.024
EXEMPTION.§ 160.0247
TEMPORARY USE PERMIT.§ 160.025
CREDIT FOR OTHER TAXES.§ 160.026
LIMITATION ON AMOUNT OF TAX.§ 160.041
COLLECTION PROCEDURE.§ 160.042
REQUIRED AFFIDAVITS.§ 160.043
PAYMENT BY SELLER.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 160.003, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/160.003.