Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle H. BUSINESS PERMIT TAXES |
Chapter 191. MISCELLANEOUS OCCUPATION TAXES |
Subchapter E. OIL WELL SERVICE |
Sec. 191.083. TAX RATE
Latest version.
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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. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.