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HB 146, 43rd R.S.
Relating to levying and providing for payment and collection of occupation taxes upon persons engaged (within this State) in mining, quarrying, or otherwise producing from the earth, minerals or other earthen constituents and selling same; and providing for ascertainment of the amount of such tax to be paid to the State of Texas at times and in manner provided in the Act and requiring such taxes persons to make and file reports of gross receipts of their occupations, all with certain exceptions provided; providing for penalties for failure to make such reports when due and/or for failure to pay such taxes when due, providing for separability of provisions of the Act (in event some be held unconstitutional).


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