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 202 › Subchapter H
Texas Tax Code § 202.351
Occupation Tax
Oil Production Tax · Classification of Tax and Allocation of Revenue
Legislative history
Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.