Tex. Tax Code § 160.0247 · Subchapter B. IMPOSITION OF TAX
TEMPORARY USE PERMIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, 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 8ddb81d592fe6028c648fd0ba790ae7b450e8a6d9f22434fcab04ddb3a2f4fb3
- 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
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