Sec. 201.205. TAX BORNE RATABLY. The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.
Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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