reglab/housing_qa huggingface dataset:
TX Tax Code § 201.251 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter F. Liability for Tax|Section 201.251. Liability of Producer and Purchaser

Sec. 201.251.  LIABILITY OF PRODUCER AND PURCHASER.  (a)  The tax imposed by this chapter is the primary liability of the producer and, except as provided by Subsection (b) of this section, is a liability of the first purchaser and each subsequent purchaser.  Failure of the first purchaser to pay the tax does not relieve the producer or a subsequent purchaser from liability for the tax.  A purchaser of gas produced in the state shall satisfy himself that the tax on that gas has been or will be paid by the person liable for the tax.(b)  The first purchaser is not liable for the tax imposed by this chapter on gas for which the producer is required to pay the tax as provided by Section 201.2041 of this code, unless the first purchaser purchases the gas for resale or resells the gas.|Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 4, eff. July 21, 1987.|
TX Tax Code § 201.252 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter F. Liability for Tax|Section 201.252. Producer's Remedy

Sec. 201.252.  PRODUCER'S REMEDY.  If a purchaser withholds the amount of the tax imposed by this chapter from payments to a producer for the sale of gas and fails to pay the tax as provided by this chapter, the producer may sue the purchaser to recover the amount of the tax withheld, penalties and interest that have accrued from failure to pay the tax, court costs, and reasonable attorney's fees.|Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.301 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter G. Enforcement|Section 201.301. Investigations

Sec. 201.301.  INVESTIGATIONS.  The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax liability in order to examine books or records of a person subject to a tax imposed by this chapter or to secure any information related to the enforcement of this chapter.|Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.302 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter G. Enforcement|Section 201.302. Audits

Sec. 201.302.  AUDITS.  (a)  The comptroller shall employ auditors and other technical assistants to verify reports and investigate the affairs of producers and purchasers to determine whether the tax is properly reported and paid.(b)  A producer who has failed to pay the proper amount of tax, a penalty, or interest due is liable for the reasonable expenses incurred by representatives of the comptroller in the investigation or the reasonable value of their services.  The amount for which the producer is liable under this subsection is an additional penalty.|Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.3021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter G. Enforcement|Section 201.3021. Managed Audits

Sec. 201.3021.  MANAGED AUDITS.  (a)  In this section, "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information conducted by a taxpayer to determine a taxpayer's liability for tax under this chapter.(b)  The comptroller may, in a written agreement, authorize a taxpayer to conduct a managed audit under this section.  The agreement must:(1)  be signed by an authorized representative of the comptroller and the taxpayer; and(2)  specify the period to be audited and the procedure to be followed.(c)  The decision to authorize or not authorize a managed audit rests solely with the comptroller.(d)  In determining whether to authorize a managed audit under this section, the comptroller may consider:(1)  the taxpayer's history of tax compliance;(2)  whether the taxpayer has sufficient time and resources to conduct the audit;(3)  the sufficiency and availability of the taxpayer's tax records;(4)  the taxpayer's ability to pay any liability arising as a result of the audit; and(5)  any other factor the comptroller determines is relevant.(e)  A managed audit may be limited to one or more factors affecting a taxpayer's liability for tax under this chapter, including:(1)  gross value of gas produced;(2)  exempt interest;(3)  marketing costs of gas produced;(4)  gas used to power operations at a well or lease; or(5)  tax reimbursement paid by a purchaser to a producer. (f)  The comptroller may examine records and perform reviews that the comptroller determines are necessary before the audit is finalized to verify the results of the audit.(g)  Unless the audit or information reviewed by the comptroller under Subsection (f) discloses fraud or wilful evasion of the tax, the comptroller may not assess a penalty and may waive all or part of the interest that would otherwise accrue on any amount identified to be due in a managed audit. This subsection does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax but that was not remitted to this state.(h)  Except as provided by Section 111.104(f), the taxpayer is entitled to a refund of any tax overpayment disclosed by a managed audit under this section.(i)  The comptroller may adopt rules and establish procedures to administer this section, including procedures that must be followed when conducting a managed audit under this section.|Added by Acts 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 201.303 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter G. Enforcement|Section 201.303. Tax Lien

Sec. 201.303.  TAX LIEN.  (a)  If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the state has a prior lien for the tax, penalty, and interest on all property and equipment used by the producer to produce gas.(b)  The lien may be enforced by a suit filed by the attorney general.  Venue of the suit is in Travis County.|Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.304 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter G. Enforcement|Section 201.304. Suit for Taxes; Sworn Denial

Sec. 201.304.  SUIT FOR TAXES;  SWORN DENIAL.  Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:(1)  the attorney general files as an exhibit a report or audit of the taxpayer;  and(2)  the exhibit is supported by the comptroller's affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.|Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.351 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter H. Penalties|Section 201.351. Delinquent Tax; Penalty

Sec. 201.351.  DELINQUENT TAX;  PENALTY.  (a)  A person who fails to pay the tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax within 30 days after the day on which the tax is due, the person forfeits an additional five percent.(b)  The minimum penalty provided by this section is $1.(c)  Notwithstanding Subsections (a) and (b), a person is not subject to a penalty under Subsection (a) if:(1)  the delinquent tax results from the person's filing of an amended report with the comptroller for a timely filed original report under Section 201.203 or 201.2035;(2)  the person timely paid the full amount of tax due as indicated in the original report;(3)  the amount of additional tax due as a result of all amended reports for the original report does not exceed 25 percent of the tax due as indicated in the original report;(4)  the person resolves all errors identified by the comptroller on the amended or original report that could affect the amount of tax due on that report not later than the 60th day after the date on which the amended or original report, as applicable, is filed; and(5)  the person files the amended report not later than the 730th day after the date on which the original report was due and remits the full amount of the additional tax due with the amended report.|Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 453, ch. 93, Sec. 7, eff. Sept. 1, 1983.Amended by: Acts 2017, 85th Leg., R.S., Ch. 702 (H.B. 3232), Sec. 1, eff. January 1, 2018.|
TX Tax Code § 201.352 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter H. Penalties|Section 201.352. Unlawful Removal of Gas

Sec. 201.352.  UNLAWFUL REMOVAL OF GAS.  On notice from the comptroller, no person may produce or remove natural or casinghead gas from a lease in this state if the owner or operator of the lease has failed to file a report or pay a tax as required by this chapter.|Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 11, eff. July 21, 1987.|
TX Tax Code § 201.353 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter H. Penalties|Section 201.353. Incomplete Records or Reports; Concealing Property Under Lien; Penalty

Sec. 201.353.  INCOMPLETE RECORDS OR REPORTS;  CONCEALING PROPERTY UNDER LIEN;  PENALTY.  (a)  A person commits an offense if the person:(1)  with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep;(2)  knowingly fails to file a complete report on or before the day the person is required by this chapter to file the report;  or(3)  with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code.(b)  An offense under this section is a misdemeanor punishable by:(1)  a fine of not less than $100 nor more than $1,000;(2)  confinement in county jail for not more than 12 months;  or(3)  both a fine and confinement.(c)  In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person:(1)  performs any act constituting an offense under Subsection (a) of this section;(2)  with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep;(3)  destroys, damages, or conceals a record the person is required by this chapter to keep;(4)  falsifies a report the person is required by this chapter to file;  or(5)  violates any rule promulgated under this section.|Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.354 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter H. Penalties|Section 201.354. Collection of Civil Penalty

Sec. 201.354.  COLLECTION OF CIVIL PENALTY.  (a)  The attorney general shall bring a suit for the collection of a penalty imposed by Section 201.353(c) of this code.(b)  Venue of a suit under this section is in the county where the violation occurs.(c)  A suit under this section may be joined with any other civil suit provided for by this chapter.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.355 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter H. Penalties|Section 201.355. General Penalty

Sec. 201.355.  GENERAL PENALTY.  (a)  A person commits an offense if the person violates or fails to comply with any provision of this chapter.(b)  An offense under this section is a misdemeanor punishable by a fine of not less than $100 nor more than $1,000.  A separate offense is committed each day that a violation of a provision of this chapter continues.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.401 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter I. Classification of Tax and Allocation of Revenue|Section 201.401. Occupation Tax

Sec. 201.401.  OCCUPATION TAX.  The tax imposed by this chapter is an occupation tax.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.402 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter I. Classification of Tax and Allocation of Revenue|Section 201.402. Penalty Collected for Audits or Investigations

Sec. 201.402.  PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS.  A penalty collected for the expense or value of audits or investigations authorized by Section 201.302 of this code shall be deposited in the general revenue fund.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.403 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter I. Classification of Tax and Allocation of Revenue|Section 201.403. Tax Set Aside

Sec. 201.403.  TAX SET ASIDE.  One-half of one percent of the tax collected under this chapter shall be set aside in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, subject to appropriation by the legislature.  Money set aside by this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the taxes imposed by this chapter are paid.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.404 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter I. Classification of Tax and Allocation of Revenue|Section 201.404. Allocation of Revenue

Sec. 201.404.  ALLOCATION OF REVENUE.  After deducting the amount required to be deposited by Section 201.403 of this code, the comptroller shall deposit one-fourth of the revenue collected from the tax imposed by this chapter to the credit of the foundation school fund and three-fourths to the general revenue fund.|Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 7, eff. Sept. 1, 1984.|
TX Tax Code § 202.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.001. Definitions

Sec. 202.001.  DEFINITIONS.  In this chapter:(1)  "Carrier" means a person who owns, operates, or manages a means of transporting oil.(2)  "First purchaser" means a person who purchases crude oil from a producer.(3)  "Oil" means crude oil or other oil taken from the earth, regardless of the gravity of the oil.(4)  "Producer" means a person who takes oil from the earth or water in any manner, a person who owns, controls, manages, or leases an oil well, or a person who owns an interest, including a royalty interest, in oil or its value, whether the oil is produced by the person owning the interest or by another on his behalf by lease, contract, or any other arrangement.(5)  "Royalty interest" means an interest in mineral rights in a producing leasehold in the state, but does not include the interest of a person having the management and operation of a well.(6)  "Subsequent purchaser" means a person who purchases oil from a person other than the producer of the oil, or a person operating a reclamation plant, topping plant, treating plant, refinery, or processing plant.|Acts 1981, 67th Leg., p. 1736, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.002. Production and Measurement of Oil

Sec. 202.002.  PRODUCTION AND MEASUREMENT OF OIL.  (a)  "Production" means the total gross amount of oil produced, including royalty and other interests.(b)  The amount of production shall be measured or determined by:(1)  tank tables compiled to show 100 percent of the capacity of the tanks without deduction for overage or losses in handling;  or(2)  meter or other measuring devices that accurately determine the amount of production.(c)  If the amount of production has been measured or determined by a tank table compiled to show less than 100 percent of the full capacity of a tank, the amount must be raised to a basis of 100 percent.(d)  When measuring or determining the amount of production, a reasonable deduction may be made for basic sediment and water and a reasonable allowance may be made for correction of the temperature to 60 degrees Fahrenheit.(e)  This section does not authorize the use of metering devices for the measurement of oil on a well without the express permission of the operator of the well.|Acts 1981, 67th Leg., p. 1736, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.003. Agreement to Pay Tax Not Impaired

Sec. 202.003.  AGREEMENT TO PAY TAX NOT IMPAIRED.  This code does not impair a contract in which any person has agreed to pay any part of the tax imposed by this chapter.  This code does not relieve any person of any contractual liability.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.004. Inspection of Records and Reports

Sec. 202.004.  INSPECTION OF RECORDS AND REPORTS.  A person required by this chapter to make and keep a record shall keep the record open for inspection by the comptroller or the attorney general at all times.  Reports filed under this chapter are open to inspection by the attorney general.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.005. Employment of Auditors

Sec. 202.005.  EMPLOYMENT OF AUDITORS.  The comptroller may employ auditors and supervisors to verify reports and investigate the affairs of producers and purchasers to determine whether the tax imposed by this chapter is being properly reported and paid.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter A. General Provisions|Section 202.006. Taxpayer Identification Number

Sec. 202.006.  TAXPAYER IDENTIFICATION NUMBER.  (a)  Except as otherwise provided by Subsection (b), each producer must obtain a taxpayer identification number from the comptroller.(b)  A producer whose only ownership interest in the oil is a royalty interest must obtain a tax identification number from the comptroller only if the producer has elected to take the producer's share of production in kind or if the comptroller determines that the producer's activity or interest requires that a number be assigned to protect the state's interest in the tax attributable to the producer.|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 33, eff. Jan. 1, 1994.|
TX Tax Code § 202.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.051. Tax Imposed

Sec. 202.051.  TAX IMPOSED.  There is imposed a tax on the production of oil.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.052 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.052. Rate of Tax

Sec. 202.052.  RATE OF TAX.  (a)  The tax imposed by this chapter is at the rate of 4.6 percent of the market value of oil produced in this state or 4.6 cents for each barrel of 42 standard gallons of oil produced in this state, whichever rate results in the greater amount of tax.(b)  For oil produced in this state from a new or expanded enhanced recovery project that qualifies under Section 202.054 of this code, the rate of the tax imposed by this chapter is 2.3 percent of the market value of the oil.(c)  The exemptions described by Sections 202.056, 202.059, and 202.060 apply to oil produced in this state from a well that qualifies under Section 202.056, 202.059, or 202.060, subject to the certifications and approvals required by those sections.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 795, Sec. 1, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 604, Sec. 1, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 1015, Sec. 1, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 989, Sec. 4, eff. Jan. 1, 1996.Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 11, eff. January 1, 2006.|
TX Tax Code § 202.053 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.053. Market Value

Sec. 202.053.  MARKET VALUE.  The market value of oil is the actual market value plus any bonus, premium, or other thing of value paid for the oil or that the oil will reasonably bring if lawfully produced.|Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.|