Texas Statutes
§ 191.121 — NATURE OF TAX.
Texas § 191.121
JurisdictionTexas
Code TXTax Code
This text of Texas § 191.121 (NATURE OF TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 191.121 (2026).
Text
Sec. 191.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax.
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Legislative History
Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
13
§ 191.081
DEFINITION.§ 191.082
TAX IMPOSED.§ 191.083
TAX RATE.§ 191.084
REPORT AND TAX PAYMENT.§ 191.085
RECORD.§ 191.086
PENALTY.§ 191.087
FAILURE TO FILE REPORT OR PAY TAX.§ 191.088
STATE TAX LIEN.§ 191.089
PERMIT REQUIRED.§ 191.101
TAX RECEIPT AS PERMIT.§ 191.102
DISPLAY OF PERMIT; PENALTY.§ 191.121
NATURE OF TAX.§ 191.122
ALLOCATION OF TAX.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 191.121, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/191.121.