Subchapter A. GENERAL PROVISIONS

§ 201.001. DEFINITIONS

§ 201.002. MEASUREMENT OF VOLUME OF GAS

Subchapter B. TAX IMPOSED

§ 201.051. TAX IMPOSED

§ 201.052. RATE OF TAX

§ 201.053. GAS NOT TAXED

§ 201.054. TAX ON LIQUID HYDROCARBONS

§ 201.055. TAX ON CONDENSATE

§ 201.057. TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST GAS

§ 201.058. TAX EXEMPTIONS

§ 201.059. CREDITS FOR QUALIFYING LOW-PRODUCING WELLS

§ 201.060. EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY

Subchapter C. DETERMINING VALUE

§ 201.101. MARKET VALUE

§ 201.102. CASH SALES

§ 201.103. VALUE IF CONSIDERATION INCLUDES EXTRACTS

§ 201.104. RETURNED CYCLE GAS

§ 201.105. VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE

§ 201.106. VALUE OF CONDENSATE

Subchapter D. RECORDS

§ 201.151. PRODUCER'S RECORDS

§ 201.152. PURCHASER'S RECORDS

Subchapter E. REPORTS AND PAYMENTS

§ 201.201. TAX DUE

§ 201.202. PAYMENT OF TAX

§ 201.203. PRODUCER'S REPORT

§ 201.2035. FIRST PURCHASER'S REPORT

§ 201.204. FIRST PURCHASER TO PAY TAX

§ 201.2041. PRODUCER TO PAY TAX ON CERTAIN GAS

§ 201.205. TAX BORNE RATABLY

§ 201.206. TRANSFER OF OWNERSHIP

Subchapter F. LIABILITY FOR TAX

§ 201.251. LIABILITY OF PRODUCER AND PURCHASER

§ 201.252. PRODUCER'S REMEDY

Subchapter G. ENFORCEMENT

§ 201.301. INVESTIGATIONS

§ 201.302. AUDITS

§ 201.303. TAX LIEN

§ 201.304. SUIT FOR TAXES; SWORN DENIAL

Subchapter H. PENALTIES

§ 201.351. DELINQUENT TAX; PENALTY

§ 201.352. UNLAWFUL REMOVAL OF GAS

§ 201.353. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY

§ 201.354. COLLECTION OF CIVIL PENALTY

§ 201.355. GENERAL PENALTY

Subchapter I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

§ 201.401. OCCUPATION TAX

§ 201.402. PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS

§ 201.403. TAX SET ASIDE

§ 201.404. ALLOCATION OF REVENUE