Section 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.