Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 160.0247: TEMPORARY USE PERMIT.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS
SUBCHAPTER B. IMPOSITION OF TAX

(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.

(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.

Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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