Tex. Tax Code § 191.083 · Subchapter E. OIL WELL SERVICE
TAX RATE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable value at the well of material used, consumed, or expended in or incorporated into the well.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm
- Text hash
- sha256 91e602808e074df4f8fe551615037df426a39bfe115d6ea1eddabf8952aded4f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.