Texas Tax Code

§ 160.001 — DEFINITIONS

TX § 160.001Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS · Art. A. GENERAL PROVISIONS

Statute text

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In this section:

(1)"Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code.

(2)"Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern.

(3)"Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003, Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041, Parks and Wildlife Code.

(4)"Department" means the Parks and Wildlife Department.

(5)"Outboard motor" has the meaning assigned by Section 31.003, Parks and Wildlife Code.

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 8, eff. September 1, 2019.