Tex. Tax Code § 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 . Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.