Texas Tax Code
§ 202.351 — OCCUPATION TAX
TX § 202.351Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Statute text
View on sourceThe tax imposed by this chapter is an occupation tax.
Legislative history
Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.