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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS |
| Subchapter A. GENERAL PROVISIONS |
| § 160.001. DEFINITIONS |
| § 160.002. TOTAL CONSIDERATION |
| § 160.003. SUPERVISION |
| Subchapter B. IMPOSITION OF TAX |
| § 160.021. RETAIL SALES TAX |
| § 160.022. USE TAX |
| § 160.023. NEW RESIDENT |
| § 160.024. EXEMPTION |
| § 160.0245. EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS |
| § 160.025. CREDIT FOR OTHER TAXES |
| Subchapter C. COLLECTION AND ENFORCEMENT OF TAXES |
| § 160.041. COLLECTION PROCEDURE |
| § 160.042. REQUIRED AFFIDAVITS |
| § 160.043. PAYMENT BY SELLER |
| § 160.044. TAX RECEIPTS |
| § 160.045. PENALTY |
| § 160.046. RECORDS |
| Subchapter D. PENALTIES |
| § 160.061. OPERATION; PENALTY |
| § 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS |
| Subchapter E. DISPOSITION OF TAXES |
| § 160.121. AMOUNT OF TAX SENT TO COMPTROLLER |
| § 160.122. ALLOCATION OF REVENUE |