Sec. 160.023. NEW RESIDENT. (a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country. (b) The tax is $15 for each taxable boat or motor. (c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022 .
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