Texas Tax Code Title 2, Chapter 191 - Miscellaneous Occupation Taxes

SUBCHAPTER E OIL WELL SERVICE

• Texas Section 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...
• Texas Section 191.082 - Tax Imposed
  (a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who:...
• Texas Section 191.083 - Tax Rate
  The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable value...
• Texas Section 191.084 - Report And Tax Payment
  (a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month. (b) The comptroller shall prescribe...
• Texas Section 191.085 - Record
  (a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires. (b) The person...
• Texas Section 191.086 - Penalty
  A person who violates this subchapter forfeits and shall pay to the state a penalty of not less than $25 nor more than $500. A...
• Texas Section 191.087 - Failure To File Report Or Pay Tax
  (a) If a person taxed under this subchapter fails to file a report required by this subchapter or to pay the tax imposed by this...
• Texas Section 191.088 - State Tax Lien
  The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to...

SUBCHAPTER F TAX RECEIPT

• Texas Section 191.089 - Permit Required
  A person subject to the tax imposed by this subchapter shall acquire the permit required by Section 182.086 of this code. Application, issuance, and suspension...
• Texas Section 191.101 - Tax Receipt As Permit
  (a) The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law. (b) A...

SUBCHAPTER G NATURE AND ALLOCATION OF TAX

• Texas Section 191.102 - Display Of Permit; Penalty
  (a) A person commits an offense if the person, without displaying the receipt for the tax imposed by this chapter, engages in a business taxed...
• Texas Section 191.121 - Nature Of Tax
  A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.
• Texas Section 191.122 - Allocation Of Tax
  One-fourth of the revenue collected under this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the credit of...

Last modified: September 28, 2016