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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors
Subchapter E. Disposition of Taxes
Section 160.122. Allocation of Revenue
Universal Citation:
TX Tax Code § 160.122 (2025)
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Sec. 160.122. ALLOCATION OF REVENUE. The revenue from the taxes imposed by this chapter from a sale of a taxable boat or motor shall be allocated to the general revenue fund.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
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