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Texas Tax Code

§ 160.026 — LIMITATION ON AMOUNT OF TAX

TX § 160.026Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS · Art. B. IMPOSITION OF TAX

Statute text

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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.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.