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Floor Packet Page No. 440                                                   



	

Amend CSHB 3 to add Subsection (D) to Section 21.02, Tax Code                

			(D)  This subsection does not apply to a drilling 

rig designed for offshore drilling or exploration operations. A 

mobile portable drilling rig, and equipment associated with the 

drilling rig, is taxable by the taxing unit in which the rig is 

located on January 1 if the rig was located in the unit for the 

preceding 365 consecutive days. If the rig and associated equipment 

was not located at its January 1 location for the preceding 365 

days, it is taxable by the taxing unit in which the owner's 

principal place of business in this state is located on January 1.