Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 1. General Provisions and Definitions
(a) The owner or transporter of crude oil or petroleum products or a person or entity accepting responsibility for the crude oil or petroleum products.
(b) The owner, operator, or lessee of, or person who charters by demise, any vessel or marine facility, or a person or entity accepting responsibility for the vessel or marine facility.