Texas Statutes
§ 160.023 — NEW RESIDENT.
Texas § 160.023
JurisdictionTexas
Code TXTax Code
This text of Texas § 160.023 (NEW RESIDENT.) 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. § 160.023 (2026).
Text
Sec. 160.023. NEW RESIDENT.
(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 .
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Legislative History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
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 § 160.023, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/160.023.