Sec. 201.206. TRANSFER OF OWNERSHIP. (a) If a gas-producing lease is transferred or is to be transferred, the producer transferring the lease shall note the name and address of the producer acquiring the lease and the date of the transfer on the last report that covers the lease and that he is required by Section 201.203 of this code to file.
(b) If a gas-producing lease is transferred, the producer acquiring the lease shall note the date of the transfer and the name and address of the person from whom the lease was acquired on the first report that covers the lease and that he is required by Section 201.203 of this code to file.
Acts 1981, 67th Leg., p. 1732, 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