Sec. 202.101. PRODUCER'S RECORDS. A producer shall keep accurate records in the state. The records must show:
(1) the counties in which the producer produces oil;
(2) the names of the leases from which the producer produces oil;
(3) the total number of barrels of oil produced from each lease;
(4) for each sale or delivery to a first purchaser, the name and address of the first purchaser, the number of barrels sold or delivered, and the price received for the oil;
(5) the amount and disposition of oil refined, processed, or used on the lease where it is produced;
(6) the location and number of barrels in storage that the producer owns and has not sold; and
(7) the name and address of each pipeline or refinery that is storing oil that the producer has not sold.
Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.