Sec. 201.203. PRODUCER'S REPORT. (a) On or before the 20th day of the second month following the month in which gas was produced, the producer shall file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas produced during the month being reported:
(1) the gross amount of gas produced that is subject to the tax imposed by this chapter;
(2) the leases from which the gas was produced;
(3) the names and addresses of the first purchasers of the gas; and
(4) other information the comptroller may reasonably require.
(b) If the report the producer is required to file shows additional tax due, the producer must pay the additional tax when he files the report.
(c) If the producer is required to report and pay the tax under Section 201.2041 of this code, the producer's report shall include for that gas any additional information required to be reported by a first purchaser under Section 201.2035 of this code for gas for which the first purchaser is required to pay the tax.
Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 8, eff. Sept. 1, 1983; Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 1, eff. July 21, 1987; Acts 1999, 76th Leg., ch. 1183, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 2, eff. September 1, 2009.
Structure Texas Statutes
Chapter 201 - Gas Production Tax
Subchapter E. Reports and Payments
Section 201.202. Payment of Tax
Section 201.203. Producer's Report
Section 201.2035. First Purchaser's Report
Section 201.204. First Purchaser to Pay Tax
Section 201.2041. Producer to Pay Tax on Certain Gas
Section 201.205. Tax Borne Ratably