Current as of April 14, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who:
(1) owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service; or
(2) uses any chemical, electrical, or mechanical process in providing the service at any oil or gas well during and in connection with the drilling and completion, or reworking or reconditioning, of the well.
(b) The tax imposed by this subchapter does not apply to the business of drilling or reworking an oil or gas well or to a service incidental to that business performed by persons engaged in the business of drilling or reworking.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 191.082. Tax Imposed - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-191-082/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.