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Sec. 191.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle H - Business Permit Taxes
Chapter 191 - Miscellaneous Occupation Taxes
Subchapter G. Nature and Allocation of Tax
Section 191.121. Nature of Tax
Section 191.122. Allocation of Tax