Texas Statutes
Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors
Subchapter C. Collection and Enforcement of Taxes

Section 160.041. Collection Procedure - Sec. 160.041. COLLECTION PROCEDURE. (a) The department, each agent of...

Section 160.042. Required Affidavits - Sec. 160.042. REQUIRED AFFIDAVITS. (a) A person obligated to pay...

Section 160.043. Payment by Seller - Sec. 160.043. PAYMENT BY SELLER. If the comptroller on an...

Section 160.044. Tax Receipts - Sec. 160.044. TAX RECEIPTS. (a) The comptroller shall prescribe the...

Section 160.045. Penalty - Sec. 160.045. PENALTY. (a) A person who fails to pay...

Section 160.046. Records - Sec. 160.046. RECORDS. (a) The seller of a taxable boat...