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HB 109, 38th 2nd C.S.
Relating to and imposing an occupation tax based on gross receipts, providing for a tax upon wholesale dealers in the sale of gasoline or any of its substitutes, defining a wholesale dealer, defining sales of gasoline or any of its substitutes.

Author: Frank M. Cowen
Coauthor: John McCullough Melson

Session Law Chapter:
Acts 1923, 38th 2nd C.S.,ch. 55, General Laws of Texas

Taxation--Motor Fuels
Taxation--Occupation Tax

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