Tex. Tax Code § 160.001 · Subchapter A. GENERAL PROVISIONS
DEFINITIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this section:
(1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code.
(2) "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern.
(3) "Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003, Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041, Parks and Wildlife Code.
(4) "Department" means the Parks and Wildlife Department.
(5) "Outboard motor" has the meaning assigned by Section 31.003, Parks and Wildlife Code.
(6) "Retail sale" means a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale.
(7) "Sale" includes:
(A) an installment and credit sale;
(B) an exchange of property for property or money;
(C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and
(D) any other closed transaction that constitutes a sale.
(8) "Tax assessor-collector" means a county tax assessor-collector.
(9) "Taxable boat or motor" means:
(A) a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or
(B) an outboard motor.
(10) "Seller-financed sale" means a retail sale of a taxable boat or boat motor in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the boat or boat motor until all payments have been received. The term does not include a retail sale of a taxable boat or boat motor in which a person other than the seller provides the consideration for the sale and retains a lien on the boat or boat motor as collateral.
(11) "Title" means the certificate of title document as provided for under Chapter 31, Parks and Wildlife Code.
(12) "Use" does not include the storage, display, or holding of an item exclusively for sale.
Notes and commentary — not statutory text
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. 587, Sec. 30, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 718, Sec. 5, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 17.01(50), eff. Sept. 1, 1995.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 8, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm
- Text hash
- sha256 fe9c6c06534563418d05c56e3908f85adcb466933a5326f6983b654ea1aa7e81
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Parks and Wildlife Code
- Tex. Parks & Wild. Code ch. 31WATER SAFETYPrinted as Chapter 31, Parks and Wildlife Code
- Tex. Parks & Wild. Code § 31.003DEFINITIONS.Printed as Section 31.003, Parks and Wildlife Code
- Tex. Parks & Wild. Code § 31.006APPOINTMENT OF AUTHORIZED AGENT.Printed as Section 31.006, Parks and Wildlife Code
- Tex. Parks & Wild. Code § 31.041DUTIES OF DEALERS, DISTRIBUTORS, AND MANUFACTURERS; LICENSE REQUIRED.Printed as Section 31.041, Parks and Wildlife Code
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 160.001. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.