Tex. Tax Code § 160.0247
TEMPORARY USE PERMIT
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 160.0247, TEMPORARY USE PERMIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575302
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Full text
(a) The comptroller or an agent of the department may issue a temporary use permit to the owner of a taxable boat or motor that qualifies for an exemption from tax under Section 160.0246(a)(3) or (b).
(b) The fee for a permit is $150.
(c) A permit is valid for 90 days and may not be renewed.
(d) The owner of a taxable boat or motor may obtain not more than two permits in a calendar year for the boat or motor. The second permit in a calendar year may not be issued before the 30th day after the date the first permit expires.