{"data":{"id":"us-tx/tex.-tax-code-160.023","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.023","heading":"NEW RESIDENT.","body":"(a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country.\n(b) The tax is $15 for each taxable boat or motor.\n(c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.","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 B. IMPOSITION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm#160.023","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4a3d309db82a8f8dc0ca4dba6f046322aae117fad1949abb6a7e147d8e93e354","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.022","next":"us-tx/tex.-tax-code-160.024"},"notice":"GroundRules: Original legal text. Not legal advice."}