Texas Tax Code

§ 182.121 — NATURE OF TAX

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 182.121Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. G. NATURE AND ALLOCATION OF TAX

Statute text

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A tax imposed by this chapter is an occupation tax.

Legislative history

Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.