{"data":{"id":"us-tx/tex.-tax-code-160.0247","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.0247","heading":"TEMPORARY USE PERMIT.","body":"(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).\n(b) The fee for a permit is $150.\n(c) A permit is valid for 90 days and may not be renewed.\n(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.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.","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#160.0247","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c0951151735f3d0096f727ca278cf0740f7187247c04210d89e088db87995eb9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.0246","next":"us-tx/tex.-tax-code-160.025"},"notice":"GroundRules: Original legal text. Not legal advice."}