Untitled Texas Attorney General Opinion

Hon. Robert S. Calvert Comptroller of Public Accounts Austin, Texas Re: Applicability of Oil Production Tax on Tank Dear Mr. Calvert: Bottoms You have asked this office for an opinion on whether tank bottoms are taxable under the crude~oil production tax provided for by Chapter 4, Title 122-A,Taxation-General, Vernon's Civil Statutes. This question has previously been answered by Attorney General's Opinion O-1320 (1939) a copy of which I am enclosing. Also, in State v. Stack,

199 S.W.2d 701

(Tex.Civ.App. 1947), the Court has reaffirmed the position that tank bottom oil charged back to the…