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Sec. 201.401. OCCUPATION TAX. The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle I - Severance Taxes
Chapter 201 - Gas Production Tax
Subchapter I. Classification of Tax and Allocation of Revenue
Section 201.401. Occupation Tax
Section 201.402. Penalty Collected for Audits or Investigations
Section 201.403. Tax Set Aside
Section 201.404. Allocation of Revenue