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Amend HB 2982 by adding the following SECTION to the bill, 
appropriately numbered, and renumbering subsequent SECTIONS 
accordingly:
	SECTION ____.  (a)  Section 21.02(e), Tax Code, is amended to 
read as follows:
	(e)  In this subsection, "portable drilling rig" includes 
equipment associated with the drilling rig.  A portable drilling 
rig designed for land-based oil or gas drilling or exploration 
operations is taxable by each [the] taxing unit in which the rig is 
located on January 1 if the rig was located in the appraisal 
district that appraises property for the unit for the preceding 365 
consecutive days.  If the drilling rig was not located in the 
appraisal district where it is located on January 1 for the 
preceding 365 days, it is taxable by each [the] taxing unit in which 
the owner's principal place of business in this state is located on 
January 1, unless the owner renders the rig under Chapter 22 to the 
appraisal district in which the rig is located on January 1, in 
which event the rig is taxable by each taxing unit in which the rig 
is located on January 1.  If an owner elects to render any portable 
drilling rig to the appraisal district in which the rig is located 
on January 1 when the rig otherwise would be taxable at the owner's 
principal place of business in this state, all the owner's portable 
drilling rigs are taxable by the taxing units in which each rig is 
located on January 1.  Notwithstanding any other provision of this 
subsection, if the owner of a portable drilling rig does not have a 
place of business in this state, the rig is taxable by each taxing 
unit in which the rig is located on January 1.
	(b)  Subsection (a) of this section applies only to a tax 
year that begins on or after the effective date of this section.
	(c)  This section takes effect January 1, 2008.