{"data":{"id":"us-tx/tex.-tax-code-160.025","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.025","heading":"CREDIT FOR OTHER TAXES.","body":"A person is entitled to a credit against the tax imposed by Section 160.022 on a taxable boat or motor in an amount equal to the amount of any similar tax paid by the person in another state on the sale, purchase, or use of the taxable boat or motor if the state in which the tax was paid provides a similar credit for a taxpayer of this state.\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#160.025","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"84c07fb203acd43f88821225dabc380ec797c0f5869c002528946aaab8395176","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.0247","next":"us-tx/tex.-tax-code-160.026"},"notice":"GroundRules: Original legal text. Not legal advice."}