Travis Texas Form 668-B 2003-2024

Travis Texas Form 668-B: What You Should Know

Of a tax payment in excess of the amount which is otherwise exempt from such tax by the regulations promulgated by the Comptroller. (a) A person who knowingly or intentionally fails to pay the tax due and owing on a license (whether active or inactive), or upon his/her tax liability, and who knows the tax due is beyond the amount of such exemption, has committed a Class A misdemeanor. (b) A person who, through design, neglect, or bad faith, sells or otherwise transfer(s) a license holder the license to operate a boat which was issued pursuant to this subchapter 6.23.1, without the prior written consent of the license holder. (b) The exemption provided for in this section shall apply only to active, active/active, and non-commercial operations conducted in the State pursuant to a license issued by the Board, and shall not apply when the license holder, or an employee or agent thereof or an authorized agent thereof, operates or conducts any 6.23.1, noncommercial operation which is a vessel crewed by a member of the Armed Forces of the United States. If a state or county tax collector, tax assistant, or agent of taxation is notified or has reasonable cause to suspect that a licensee is operating a noncommercial operation outside a licensed marina outside which a valid license is issued, the tax collector, tax assistant, or agent of taxation shall initiate an investigation and shall inform any such noncommercial operation of the conditions for operations in this chapter and in other applicable law. Such information shall include, but is not limited to: 1. The name of the marina; 2. The description and location of the noncommercial operation; 3. The amount of the tax that the noncommercial operation owes; and 4. Any fees due. If it is determined that a noncommercial operation is operating without a valid license, the license will be revoked or the tax collection, collection fees or penalty incurred is not required to be paid. (d) Any person operating in violation of this chapter, the Texas Insurance Code, or local ordinances or codes governing insurance for boating, vessels, or recreational activities. 6.24.4, Texas Commission on Maritime Affairs. (a) The Texas Commission on Maritime Affairs shall have authority over all maritime activities conducted in Texas waters, waters controlled by the Texas Commission on Marine Fisheries, and waters under the jurisdiction of the Texas Parks and Wildlife Department.

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