Texas Statutes
Subtitle I - Severance Taxes
Chapter 201 - Gas Production Tax

Subchapter A. General Provisions

Section 201.001. Definitions - Sec. 201.001. DEFINITIONS. In this chapter: (1) "Casinghead gas" means...

Section 201.002. Measurement of Volume of Gas - Sec. 201.002. MEASUREMENT OF VOLUME OF GAS. The provisions of...

Subchapter B. Tax Imposed

Section 201.051. Tax Imposed - Sec. 201.051. TAX IMPOSED. There is imposed a tax on...

Section 201.052. Rate of Tax - Sec. 201.052. RATE OF TAX. (a) The tax imposed by...

Section 201.053. Gas Not Taxed - Sec. 201.053. GAS NOT TAXED. The tax imposed by this...

Section 201.054. Tax on Liquid Hydrocarbons - Sec. 201.054. TAX ON LIQUID HYDROCARBONS. (a) There is imposed...

Section 201.055. Tax on Condensate - Sec. 201.055. TAX ON CONDENSATE. (a) There is imposed on...

Section 201.057. Temporary Exemption or Tax Reduction for Certain High-Cost Gas - Sec. 201.057. TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST...

Section 201.058. Tax Exemptions - Sec. 201.058. TAX EXEMPTIONS. (a) The exemptions described by Sections...

Section 201.059. Credits for Qualifying Low-Producing Wells - Sec. 201.059. CREDITS FOR QUALIFYING LOW-PRODUCING WELLS. (a) In this...

Section 201.060. Exemption of Gas Incidentally Produced in Association With the Production of Geothermal Energy - Sec. 201.060. EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH...

Subchapter C. Determining Value

Section 201.101. Market Value - Sec. 201.101. MARKET VALUE. (a) The market value of gas...

Section 201.102. Cash Sales - Sec. 201.102. CASH SALES. If gas is sold for cash...

Section 201.103. Value if Consideration Includes Extracts - Sec. 201.103. VALUE IF CONSIDERATION INCLUDES EXTRACTS. If the consideration...

Section 201.104. Returned Cycle Gas - Sec. 201.104. RETURNED CYCLE GAS. (a) If gas is processed...

Section 201.105. Value of Liquid Hydrocarbons Other Than Condensate - Sec. 201.105. VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE. The...

Section 201.106. Value of Condensate - Sec. 201.106. VALUE OF CONDENSATE. The value of condensate for...

Subchapter D. Records

Section 201.151. Producer's Records - Sec. 201.151. PRODUCER'S RECORDS. A producer shall keep accurate records...

Section 201.152. Purchaser's Records - Sec. 201.152. PURCHASER'S RECORDS. A purchaser shall keep accurate records...

Subchapter E. Reports and Payments

Section 201.201. Tax Due - Sec. 201.201. TAX DUE. The tax imposed by this chapter...

Section 201.202. Payment of Tax - Sec. 201.202. PAYMENT OF TAX. The tax imposed by this...

Section 201.203. Producer's Report - Sec. 201.203. PRODUCER'S REPORT. (a) On or before the 20th...

Section 201.2035. First Purchaser's Report - Sec. 201.2035. FIRST PURCHASER'S REPORT. (a) On or before the...

Section 201.204. First Purchaser to Pay Tax - Sec. 201.204. FIRST PURCHASER TO PAY TAX. (a) Except as...

Section 201.2041. Producer to Pay Tax on Certain Gas - Sec. 201.2041. PRODUCER TO PAY TAX ON CERTAIN GAS. If...

Section 201.205. Tax Borne Ratably - Sec. 201.205. TAX BORNE RATABLY. The tax shall be borne...

Section 201.206. Transfer of Ownership - Sec. 201.206. TRANSFER OF OWNERSHIP. (a) If a gas-producing lease...

Section 201.207. Determination of Overpaid Amounts - Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS. (a) This section applies...

Subchapter F. Liability for Tax

Section 201.251. Liability of Producer and Purchaser - Sec. 201.251. LIABILITY OF PRODUCER AND PURCHASER. (a) The tax...

Section 201.252. Producer's Remedy - Sec. 201.252. PRODUCER'S REMEDY. If a purchaser withholds the amount...

Subchapter G. Enforcement

Section 201.301. Investigations - Sec. 201.301. INVESTIGATIONS. The comptroller may enter the premises of...

Section 201.302. Audits - Sec. 201.302. AUDITS. (a) The comptroller shall employ auditors and...

Section 201.3021. Managed Audits - Sec. 201.3021. MANAGED AUDITS. (a) In this section, "managed audit"...

Section 201.303. Tax Lien - Sec. 201.303. TAX LIEN. (a) If a tax imposed by...

Section 201.304. Suit for Taxes; Sworn Denial - Sec. 201.304. SUIT FOR TAXES; SWORN DENIAL. Rule 185, Texas...

Subchapter H. Penalties

Section 201.351. Delinquent Tax; Penalty - Sec. 201.351. DELINQUENT TAX; PENALTY. (a) A person who fails...

Section 201.352. Unlawful Removal of Gas - Sec. 201.352. UNLAWFUL REMOVAL OF GAS. On notice from the...

Section 201.353. Incomplete Records or Reports; Concealing Property Under Lien; Penalty - Sec. 201.353. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN;...

Section 201.354. Collection of Civil Penalty - Sec. 201.354. COLLECTION OF CIVIL PENALTY. (a) The attorney general...

Section 201.355. General Penalty - Sec. 201.355. GENERAL PENALTY. (a) A person commits an offense...

Subchapter I. Classification of Tax and Allocation of Revenue

Section 201.401. Occupation Tax - Sec. 201.401. OCCUPATION TAX. The tax imposed by this chapter...

Section 201.402. Penalty Collected for Audits or Investigations - Sec. 201.402. PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS. A penalty...

Section 201.403. Tax Set Aside - Sec. 201.403. TAX SET ASIDE. One-half of one percent of...

Section 201.404. Allocation of Revenue - Sec. 201.404. ALLOCATION OF REVENUE. After deducting the amount required...