Texas § 160.0247 TEMPORARY USE PERMIT.

Texas Statutes

§ 160.0247 — TEMPORARY USE PERMIT.

Texas § 160.0247

Code TXTax Code

This text of Texas § 160.0247 (TEMPORARY USE PERMIT.) 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. § 160.0247 (2026).

Text

Sec. 160.0247. TEMPORARY USE PERMIT.

(a)The comptroller or an agent of the department may issue a temporary use permit to the owner of a taxable boat or motor that qualifies for an exemption from tax under Section 160.0246 (a)(3) or (b).

(b)The fee for a permit is $150.

(c)A permit is valid for 90 days and may not be renewed.

(d)The owner of a taxable boat or motor may obtain not more than two permits in a calendar year for the boat or motor. The second permit in a calendar year may not be issued before the 30th day after the date the first permit expires.

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Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller or an agent of the department may issue a temporary use permit to the owner of a taxable boat or motor that qualifies for an exemption from tax under Section 160.0246 (a)(3) or (b).
(b) The fee for a permit is $150.
(c) A permit is valid for 90 days and may not be renewed.
(d) The owner of a taxable boat or motor may obtain not more than two permits in a calendar year for the boat or motor. The second permit in a calendar year may not be issued before the 30th day after the date the first permit expires.