Sec. 21.021.  VESSELS AND OTHER WATERCRAFT.  (a)  Except as otherwise provided by Section 21.031(b-2), a vessel or other watercraft used as an instrumentality of commerce,as defined by Section 21.031, is taxable pursuant to Section 21.02.
(b)  A special-purpose vessel or other watercraft not used as an instrumentality of commerce, as defined by Section 21.031, is deemed to be located on January 1 for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located during the year preceding the tax year.  If the vessel or watercraft was physically located in more than one taxing unit during the year preceding the tax year, it is deemed to be located for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located for the longest period during the year preceding the tax year or for 30 days, whichever is longer.  If a vessel or other watercraft is not deemed to be located in any taxing unit on January 1 for more than a temporary period pursuant to this subsection, the property is taxable as provided by Sections 21.02(a)(2) through (4).
(c)  This section applies solely to a determination of taxable situs and does not apply to a determination of jurisdiction to tax under Section 11.01 of this code.
Added by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 3, eff. Jan. 1, 1984.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 8, eff. January 1, 2022.