Sec. 81.111. TAX LEVY

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(a) A tax is levied on crude petroleum produced in this state in the amount of three-sixteenths of one cent on each barrel of 42 standard gallons.
(b) This tax is in addition to and shall be collected in the same manner as the occupation tax on the production of crude petroleum.
(c) Chapter 202, Tax Code, as amended, applies to the administration and collection of the tax imposed by this section, and the penalties provided by that chapter apply to any person who fails to pay or report the tax under this section.

Acts 1977, 65th Leg., p. 2510, ch. 871, art. I, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1983, 68th Leg., p. 1024, ch. 235, art. 5, Sec. 3(a), eff. Sept. 1, 1983.

                    
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