{"data":{"id":"us-tx/tex.-tax-code-182.121","jurisdiction":"us-tx","citation":"Tex. Tax Code § 182.121","heading":"NATURE OF TAX.","body":"A tax imposed by this chapter is an occupation tax.\nActs 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES","SUBCHAPTER G. NATURE AND ALLOCATION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm#182.121","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9880e79d3c564259ae8bc5d8f110f907ff565f7385dd43ef5a383e7612a1dbe9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-182.104","next":"us-tx/tex.-tax-code-182.122"},"notice":"GroundRules: Original legal text. Not legal advice."}