The tax imposed by this chapter is an occupation tax.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 201 › Subchapter I
Texas Tax Code § 201.401
Occupation Tax
Gas Production Tax · Classification of Tax and Allocation of Revenue
Legislative history
Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.