Texas Attorney General Opinion: O-4261 Page: 1 of 3
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THlE ATTORNEY GENERAL
OF TEXAS
GERALD C. MANNUSINII XA
30 8 -- ....ON "
Honorable George H. Sheppard
.Comptroller- of Public Accounts
Austin, Texas
Dear Sir: Opinion No. 0-4261
Re: Construction of Article 16, House
Bill No. 8, Forty-seventh Legis-
lature, with reference to tax-
ability of certain oil well oper-
ations.
This is in reply to your request for our..:opinion in
regard to Article 16, House Bill No. 8, Forty-seventh Legisla-
ture, (cdified as Article 7060a of Vernon's Annotated Revised
Civil Statutes of Texas) which imposes a tax on the furnishing
of certain oil vell services. Your request reads as follows:
"There is a device known as a casing tester,
gun tester or flow device which is run in com-
biration with a gun perforator or separately. The
tool is run on a tubing or drill pipe to a desig-
nated zone inside the casing so that when the
casing is perforated, the oil outside of the cas-
ing at that level can flo through such perfor-
ators into the well and on into the production
tool in order to determine if additional holes
are required or to determine if the perforating
has been successfully done opposite the actual oil
zone.
"Please tell me if, in your opinion, casing
or gun tester or flow device used in connection with
the perforating of the casing would come within one
of the . . taxable operations."
The particular statute in question is paragraph (b),
Section i, of said Article 16, House Bill No, 8, which reads as
follows:
"(b) Every person in this State engaged in
the business of fur-nLshing any service or perform-
ing any duty for others for a consideration or com-
persation, with the use of any devices, tools,
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-4261, text, January 31, 1942; (https://texashistory.unt.edu/ark:/67531/metapth261505/m1/1/: accessed June 22, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.