{"data":{"id":"us-tx/tex.-tax-code-160.026","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.026","heading":"LIMITATION ON AMOUNT OF TAX.","body":"Notwithstanding any other law, the tax imposed under Section 160.021 on the sale of a taxable boat or motor may not exceed $18,750.\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#160.026","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8bb692052524242dc27c2be2689beb57b37a93315a421b5dda5c753471ffe99f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.025","next":"us-tx/tex.-tax-code-160.041"},"notice":"GroundRules: Original legal text. Not legal advice."}