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

Tex. Tax Code § 160.061: OPERATION; PENALTY.

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 D. PENALTIES

(a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.

(b) An offense under this section is a Class B misdemeanor.

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.

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

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