{"data":{"id":"us-tx/tex.-tax-code-202.351","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.351","heading":"OCCUPATION TAX.","body":"The tax imposed by this chapter is an occupation tax.\nActs 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 202. OIL PRODUCTION TAX","SUBCHAPTER H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.351","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ec933630e8fde852f605a83345226c5715789d47eacbd6632cebf2f6a1d12361","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.307","next":"us-tx/tex.-tax-code-202.352"},"notice":"GroundRules: Original legal text. Not legal advice."}