Sec. 201.401. OCCUPATION TAX. The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Tex. Tax Code § 201.401, under Gas Production Tax.
Tex. Tax Code § 201.401
Sec. 201.401. OCCUPATION TAX. The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.