Texas Tax Code

§ 191.121 — NATURE OF TAX

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

TX § 191.121Title 2. STATE TAXATION · Part H. BUSINESS PERMIT TAXES · Ch. 191. MISCELLANEOUS OCCUPATION TAXES · Art. G. NATURE AND ALLOCATION OF TAX

A tax imposed by this chapter is an occupation tax.

Legislative history

Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.