Sec. 182.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Tex. Tax Code § 182.121, under Chapter 182.
Tex. Tax Code § 182.121
Sec. 182.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.