Texas Tax Code § 191.081 Definition

Sec. 191.081. DEFINITION. In this subchapter, "oil well service" means cementing the casing seat of an oil or gas well, shooting, fracturing, or acidizing the sands or other formations of the earth in an oil or gas well, or surveying or testing the sands or other formations or their contents in an oil or gas well by using instruments or equipment at least a part of which are located in the well bore when the survey or test is made.

Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Section: 191.081  191.082  191.083  191.084  191.085  191.086  191.087  191.088  191.089  191.101  191.102  191.121  Next

Last modified: September 28, 2016