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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 160.0246 Exemption for Certain Boats and Motors Temporarily Used in This State 160.0247 Temporary Use Permit 160.025 Credit for Other Taxes 160.026 Limitation on Amount of Tax

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