{"data":{"id":"us-tx/tex.-tax-code-160.003","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.003","heading":"SUPERVISION.","body":"(a) The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of taxable boats and motors and the administration of this chapter.\n(b) The comptroller shall furnish a copy of the rules to each tax assessor-collector, each agent of the department, and the department. Each tax assessor-collector and each agent of the department shall consistently apply the rules authorized by this section.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 6, eff. Sept. 1, 1993.","path":["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 A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm#160.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9af5e10bf2874249772c32e42502f46c9ab6e154edb0f9772a0cdde85875ed59","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.002","next":"us-tx/tex.-tax-code-160.021"},"notice":"GroundRules: Original legal text. Not legal advice."}