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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle I. SEVERANCE TAXES |
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Chapter 202. OIL PRODUCTION TAX |
| Subchapter A. GENERAL PROVISIONS |
| § 202.001. DEFINITIONS |
| § 202.002. PRODUCTION AND MEASUREMENT OF OIL |
| § 202.003. AGREEMENT TO PAY TAX NOT IMPAIRED |
| § 202.004. INSPECTION OF RECORDS AND REPORTS |
| § 202.005. EMPLOYMENT OF AUDITORS |
| § 202.006. TAXPAYER IDENTIFICATION NUMBER |
| Subchapter B. TAX IMPOSED |
| § 202.051. TAX IMPOSED |
| § 202.052. RATE OF TAX |
| § 202.053. MARKET VALUE |
| § 202.054. QUALIFICATION OF OIL FROM NEW OR EXPANDED ENHANCED RECOVERY PROJECT FOR SPECIAL TAX RATE |
| § 202.0545. TAX EXEMPTION FOR ENHANCED RECOVERY PROJECTS USING ANTHROPOGENIC CARBON DIOXIDE |
| § 202.056. EXEMPTION FOR OIL AND GAS FROM WELLS PREVIOUSLY INACTIVE |
| § 202.057. TAX CREDIT FOR INCREMENTAL PRODUCTION TECHNIQUES |
| § 202.058. CREDITS FOR QUALIFYING LOW-PRODUCING OIL LEASES |
| § 202.059. EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS |
| § 202.060. EXEMPTION FOR OIL AND GAS FROM REACTIVATED ORPHANED WELLS |
| § 202.061. TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT |
| § 202.063. EXEMPTION OF OIL INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY |
| Subchapter C. RECORDS |
| § 202.101. PRODUCER'S RECORDS |
| § 202.102. FIRST PURCHASER'S RECORDS |
| § 202.103. SUBSEQUENT PURCHASER'S RECORDS |
| § 202.104. ROYALTY OWNER'S RECORDS |
| § 202.105. CARRIER'S RECORDS |
| Subchapter D. PAYMENTS |
| § 202.151. TAX DUE |
| § 202.152. PAYMENT OF TAX |
| § 202.153. FIRST PURCHASER TO PAY TAX |
| § 202.154. PRODUCER TO PAY TAX ON OIL NOT SOLD |
| § 202.155. PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER LEGAL CONSTRAINT |
| § 202.156. TAX BORNE RATABLY |
| Subchapter E. REPORTS |
| § 202.201. PRODUCER'S REPORT |
| § 202.202. FIRST PURCHASER'S REPORT |
| § 202.204. REPORTS OF CARRIER |
| § 202.205. TRANSFER OF OWNERSHIP |
| Subchapter F. LIABILITY FOR TAX |
| § 202.251. LIABILITY OF PRODUCER AND PURCHASER |
| § 202.252. PRODUCER'S REMEDY |
| Subchapter G. ENFORCEMENT |
| § 202.301. DELINQUENT TAXES: PENALTY |
| § 202.302. TAX LIEN |
| § 202.303. FORCED SALE BY OFFICER |
| § 202.304. SUIT FOR TAXES; SWORN DENIAL |
| § 202.305. UNLAWFUL REMOVAL OF OIL |
| § 202.306. INSPECTOR HAS FREE ACCESS |
| § 202.307. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY |
| Subchapter H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE |
| § 202.351. OCCUPATION TAX |
| § 202.352. TAX SET ASIDE |
| § 202.353. ALLOCATION OF REVENUE |
| § 202.354. DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM |