{"data":{"id":"us-tx/tex.-tax-code-191.084","jurisdiction":"us-tx","citation":"Tex. Tax Code § 191.084","heading":"REPORT AND TAX PAYMENT.","body":"(a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month.\n(b) The comptroller shall prescribe and furnish the form for the report.\n(c) The person subject to the tax shall pay the tax to the comptroller at the comptroller's office in Austin on or before the 20th day of each month.\nActs 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE H. BUSINESS PERMIT TAXES","CHAPTER 191. MISCELLANEOUS OCCUPATION TAXES","SUBCHAPTER E. OIL WELL SERVICE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm#191.084","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d463754225a51b6bfa9c6ec6e681ac625131d77bc8c7372c5c180a20c03e480c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-191.083","next":"us-tx/tex.-tax-code-191.085"},"notice":"GroundRules: Original legal text. Not legal advice."}