™Your Policy Risk Impact Agent
56 chapters · 2,122 sections in this title.
Tex. Tax Code § 191.081 Definition
0.5K chars
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 th…
Tex. Tax Code § 191.082 Tax Imposed
0.8K chars
Sec. 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: (1) owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service; or (2…
Tex. Tax Code § 191.083 Tax Rate
0.3K chars
Sec. 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 at the well of material used, consumed, or expended in or incorporated into the well. Acts 1981, 67th Leg., p. …
Tex. Tax Code § 191.084 Report and Tax Payment
0.5K chars
Sec. 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 and furnish the form for the report. (c) The person subject to the tax shall pay t…