Texas Tax Code Chapter 191 – Miscellaneous Occupation Taxes
Current as of: 2024 | Check for updates
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Other versions
| Sections | ||
|---|---|---|
| Subchapter E | Oil Well Service | 191.081 – 191.089 |
| Subchapter F | Tax Receipt | 191.101 – 191.102 |
| Subchapter G | Nature and Allocation of Tax | 191.121 – 191.122 |
Terms Used In Texas Tax Code Chapter 191 - Miscellaneous Occupation Taxes
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Contract: A legal written agreement that becomes binding when signed.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005