{"data":{"id":"us-tx/tex.-tax-code-191.121","jurisdiction":"us-tx","citation":"Tex. Tax Code § 191.121","heading":"NATURE OF TAX.","body":"A tax imposed by this chapter is an occupation tax.\nActs 1981, 67th Leg., p. 1725, 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 G. NATURE AND ALLOCATION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm#191.121","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f171cecc5a31c5395902c4cfc9b4e4f8cb873a3ae7343cec56329835508e5c0a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-191.102","next":"us-tx/tex.-tax-code-191.122"},"notice":"GroundRules: Original legal text. Not legal advice."}