Texas Statutes
Title 2 - State Taxation
Subtitle H - Business Permit Taxes

Chapter 191 - Miscellaneous Occupation Taxes

Subchapter E. Oil Well Service

Section 191.081. Definition - Sec. 191.081. DEFINITION. In this subchapter, "oil well service" means...

Section 191.082. Tax Imposed - Sec. 191.082. TAX IMPOSED. (a) A tax is imposed on...

Section 191.083. Tax Rate - Sec. 191.083. TAX RATE. The rate of the tax imposed...

Section 191.084. Report and Tax Payment - Sec. 191.084. REPORT AND TAX PAYMENT. (a) A person subject...

Section 191.085. Record - Sec. 191.085. RECORD. (a) A person subject to the tax...

Section 191.086. Penalty - Sec. 191.086. PENALTY. A person who violates this subchapter forfeits...

Section 191.087. Failure to File Report or Pay Tax - Sec. 191.087. FAILURE TO FILE REPORT OR PAY TAX. (a)...

Section 191.088. State Tax Lien - Sec. 191.088. STATE TAX LIEN. The taxes, penalties, interests, and...

Section 191.089. Permit Required - Sec. 191.089. PERMIT REQUIRED. A person subject to the tax...

Subchapter F. Tax Receipt

Section 191.101. Tax Receipt as Permit - Sec. 191.101. TAX RECEIPT AS PERMIT. (a) The receipt from...

Section 191.102. Display of Permit; Penalty - Sec. 191.102. DISPLAY OF PERMIT; PENALTY. (a) A person commits...

Subchapter G. Nature and Allocation of Tax

Section 191.121. Nature of Tax - Sec. 191.121. NATURE OF TAX. A tax imposed by this...

Section 191.122. Allocation of Tax - Sec. 191.122. ALLOCATION OF TAX. One-fourth of the revenue collected...