Tex. Tax Code § 191.081
This is the official text of Tex. Tax Code § 191.081, part of Texas’s Tax Code — governs state and local taxation.
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§ 191.081. DEFINITION.
Official statutory text
In this subchapter, "oil well service" means cementing the casing seat of an oil or gas well, shooting, fracturing, or acidizing the sands or other formations of the earth in an oil or gas well, or surveying or testing the sands or other formations or their contents in an oil or gas well by using instruments or equipment at least a part of which are located in the well bore when the survey or test is made.
Status: in_force · Read it on the official government site
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