§ 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

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Terms Used In Texas Tax Code Chapter 191 > Subchapter E - Oil Well Service

  • 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