reglab/housing_qa huggingface dataset:
TX Tax Code § 202.060 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.060. Exemption for Oil and Gas From Reactivated Orphaned Wells

Sec. 202.060.  EXEMPTION FOR OIL AND GAS FROM REACTIVATED ORPHANED WELLS.  (a)  In this section:(1)  "Commission" means the Railroad Commission of Texas.(2)  "Orphaned well" has the meaning assigned by Section 89.047, Natural Resources Code.(b)  The commission shall issue a certificate to a person who is designated by the commission under Section 89.047, Natural Resources Code, as the operator of an orphaned well.  The certificate must identify the operator to whom and the well for which the certificate is issued.(c)  Hydrocarbons produced from the well identified in the certificate qualify for a severance tax exemption.(d)  The commission shall adopt all rules necessary to administer this section.(e)  To qualify for the tax exemption provided by this section, the person responsible for paying the tax must apply to the comptroller.  The application must include a copy of the certificate issued by the commission.  The comptroller shall approve the application if the person demonstrates that the hydrocarbon production is eligible for a tax exemption.  The comptroller may require a person applying for the tax exemption to provide any relevant information necessary to administer this section.  The comptroller may establish procedures to comply with this section.(f)  The exemption takes effect on the first day of the month following the month in which the comptroller approves the application.(g)  If the person to whom the certificate is issued ceases to be the operator of the well as shown by the records of the commission, the commission shall notify the comptroller.  The exemption expires on the date the notice is received.(h)  A person who makes or subscribes an application, report, or other document and submits it to the commission to form the basis for an application for a tax exemption under this section, knowing that the application, report, or other document is untrue in a material fact, is subject to the penalties imposed by Chapters 85 and 91, Natural Resources Code.(i)  A person is liable to the state for a civil penalty if the person applies or attempts to apply the tax exemption authorized by this section for a well after the person to whom the certificate for the well was issued ceases to be the operator of the well as shown by the records of the commission.  The amount of the penalty may not exceed the sum of:(1)  $10,000; and(2)  the difference between the amount of taxes paid or attempted to be paid and the amount of taxes due.(j)  The attorney general may recover a penalty under Subsection (i) in a suit brought on behalf of the state.  Venue for the suit is in Travis County.|Added by Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 12, eff. January 1, 2006.|
TX Tax Code § 202.061 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.061. Tax Credit for Enhanced Efficiency Equipment

Sec. 202.061.  TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT.  (a)  In this section:(1)  "Enhanced efficiency equipment" means equipment used in the production of oil that reduces the energy used to produce a barrel of  fluid by 10 percent or more when compared to commonly available alternative equipment.  The term does not include a motor or downhole pump.  Equipment does not qualify as enhanced efficiency equipment unless an institution of higher education approved by the comptroller that is located in this state and that has an accredited petroleum engineering program evaluated the equipment and determined that the equipment does produce the required energy reduction.(2)  "Marginal well" means an oil well that produces 10 barrels of oil or less per day on average during a month.(b)  The taxpayer responsible for the payment of severance taxes on the production from a marginal well in this state on which enhanced efficiency equipment is installed and used is entitled to a credit in an amount equal to 10 percent of the cost of the equipment, provided that:(1)  the cumulative total of all severance tax credits authorized by this section may not exceed $1,000 for any marginal well;(2)  the enhanced efficiency equipment installed in a qualifying marginal well must have been purchased and installed not earlier than September 1, 2005, or later than September 1, 2013;(3)  the taxpayer must file an application with the comptroller for the credit and must demonstrate to the comptroller that the enhanced efficiency equipment has been purchased and installed in the marginal well within the period prescribed by Subdivision (2);(4)  the number of applications the comptroller may approve each state fiscal year may not exceed a number equal to one percent of the producing marginal wells in this state on September 1 of that state fiscal year, as determined by the comptroller; and(5)  the manufacturer of the enhanced efficiency equipment must obtain an evaluation of the product under Subsection (a).(c)  The taxpayer may carry any unused credit forward until the credit is used.|Added by Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 12, eff. September 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 19, eff. September 1, 2007.|
TX Tax Code § 202.063 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter B. Tax Imposed|Section 202.063. Exemption of Oil Incidentally Produced in Association With the Production of Geothermal Energy

Sec. 202.063.  EXEMPTION OF OIL INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY.  Oil incidentally produced in association with the production of geothermal energy is not subject to the tax imposed by this chapter.|Added by Acts 2009, 81st Leg., R.S., Ch. 1036 (H.B. 4433), Sec. 2, eff. September 1, 2009.|
TX Tax Code § 202.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter C. Records|Section 202.101. Producer's Records

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.|
TX Tax Code § 202.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter C. Records|Section 202.102. First Purchaser's Records

Sec. 202.102.  FIRST PURCHASER'S RECORDS.  A first purchaser shall keep accurate records in the state.  The records must show:(1)  the name and address of each producer from which the first purchaser buys oil;(2)  for each producer, the counties where the oil is produced;(3)  for each producer, the name of the lease from which the oil is produced;(4)  the number of barrels of oil purchased from each producer and the price paid each producer for the oil;(5)  the number of barrels purchased and used, refined, or processed by the first purchaser;  and(6)  for each sale to a subsequent purchaser, the name and address of the subsequent purchaser, the number of barrels sold, and the price received for the oil.|Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter C. Records|Section 202.103. Subsequent Purchaser's Records

Sec. 202.103.  SUBSEQUENT PURCHASER'S RECORDS.  A subsequent purchaser shall keep accurate records in the state.  The records must show:(1)  the name and address of each person who sells oil to the subsequent purchaser, the number of barrels sold, the price paid to each seller, and the date of each sale;(2)  the disposition of all oil purchased by the subsequent purchaser;(3)  the number of barrels of oil used, refined, or processed by the subsequent purchaser;  and(4)  the name and address of each person who buys oil from the subsequent purchaser, the number of barrels sold or delivered to each buyer, the price received for the oil from each buyer, and the date of the sale or delivery.|Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter C. Records|Section 202.104. Royalty Owner's Records

Sec. 202.104.  ROYALTY OWNER'S RECORDS.  The owner of a royalty interest shall keep:(1)  a record of all money received as royalty from each producing leasehold in the state;  and(2)  a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.|Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter C. Records|Section 202.105. Carrier's Records

Sec. 202.105.  CARRIER'S RECORDS.  A carrier shall keep accurate monthly records of oil the carrier transports for hire, for itself or for its owners.  The records shall be kept within the state and must show, for each shipment:(1)  the date the oil was received;(2)  the number of barrels of oil received;(3)  the person from whom the oil was received;(4)  the point of delivery;(5)  the person to whom the oil was delivered;  and(6)  the manner of transportation.|Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.151 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.151. Tax Due

Sec. 202.151.  TAX DUE.  The tax imposed by this chapter is due at the office of the comptroller on the 25th day of each calendar month for oil produced during the preceding calendar month.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.152 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.152. Payment of Tax

Sec. 202.152.  PAYMENT OF TAX.  The tax imposed by this chapter must be paid by legal tender or cashier's check payable to the comptroller.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.121, eff. Sept. 1, 1997.|
TX Tax Code § 202.153 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.153. First Purchaser to Pay Tax

Sec. 202.153.  FIRST PURCHASER TO PAY TAX.  (a)  A first purchaser shall pay the tax imposed by this chapter on oil that the first purchaser purchases from a producer and takes delivery on the premises where the oil is produced.(b)  A first purchaser shall withhold from payments to the producer the amount of tax that the first purchaser is required by Subsection (a) of this section to pay.  This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.154 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.154. Producer to Pay Tax on Oil Not Sold

Sec. 202.154.  PRODUCER TO PAY TAX ON OIL NOT SOLD.  If the producer does not sell oil produced in the same month it is produced, the producer shall pay the tax imposed by this chapter as if the oil were sold that month.  In such a case, the working interest operator may pay the tax and deduct it from the interest of other interest holders.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.155 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.155. Purchaser to Pay Tax on Oil From Property Under Legal Constraint

Sec. 202.155.  PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER LEGAL CONSTRAINT.  (a)  A purchaser shall pay the tax imposed by this chapter on oil purchased from property in bankruptcy, receivership, covered by an assignment, or subject to a legal proceeding.(b)  The purchaser shall withhold the amount of tax required to be paid by Subsection (a) of this section from payments to the producer, trustee, assignee, or other person claiming the payments and from payments the purchaser impounds or places in escrow.(c)  The purchaser is not liable for the amount of tax paid as required by this section to any claimant of payments for the purchase of oil.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.156 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter D. Payments|Section 202.156. Tax Borne Ratably

Sec. 202.156.  TAX BORNE RATABLY.  The tax shall be borne ratably by all interested parties, including royalty interests.  Producers or purchasers of oil, or both, are authorized and required to withhold from any payment due interested parties the proportionate amount of tax due.|Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter E. Reports|Section 202.201. Producer's Report

Sec. 202.201.  PRODUCER'S REPORT.  (a)  A producer authorized by the comptroller to remit the tax due shall file with the comptroller, on or before the 25th day of each calendar month, the report under this subsection and, as applicable, the report under Subsection (d) showing the total oil produced, used, lost or stolen, or possessed and otherwise unaccounted for by the producer during the preceding calendar month.  The report under this subsection must show:(1)  the number of barrels of oil produced from each lease;(2)  each county in which each lease from which oil was produced is located;(3)  the name, address, and taxpayer identification number assigned by the comptroller of each first purchaser of oil and for each the amount of oil purchased from each lease;(4)  the payment received for the oil from each first purchaser from each lease from which oil was produced;(5)  the name and lease identification number of each lease from which the oil was produced;  and(6)  other information the comptroller may reasonably require.(b)  If the report the producer is required to file shows additional tax due, the producer must pay the additional tax when he files the report.(c)  A producer whose only sales are to a purchaser who remits the tax due under Section 202.153 is not required to file a report on the oil sold.(d)  A producer shall file a crude oil special tax report with the comptroller and pay the applicable tax imposed under this chapter if any oil has been used, lost or stolen, or possessed and otherwise unaccounted for by the producer after it has been produced and measured.  The producer must file the report on or before the 25th day of the month following the month in which the oil is used, lost or stolen, or possessed and otherwise unaccounted for.  The report must show:(1)  the total number of barrels of oil used, lost or stolen, or possessed and otherwise unaccounted for by the producer;(2)  where the oil was used, lost or stolen, or possessed and otherwise unaccounted for;  and(3)  other information the comptroller may reasonably require.(e)  A producer that is no longer in business shall notify the comptroller of this fact on or before the 25th day of the first month following the producer's last day of business.|Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1375, ch. 284, Sec. 2, eff. Sept. 1, 1983;  Acts 1993, 73rd Leg., ch. 587, Sec. 34, eff. Jan. 1, 1994;  Acts 1997, 75th Leg., ch. 1040, Sec. 55, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 1183, Sec. 4, eff. Sept. 1, 2001.|
TX Tax Code § 202.202 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter E. Reports|Section 202.202. First Purchaser's Report

Sec. 202.202.  FIRST PURCHASER'S REPORT.  (a)  On or before the 25th day of each calendar month, each first purchaser or his authorized agent shall file a report with the comptroller.  The report must contain the following information concerning oil purchased from a producer during the preceding calendar month:(1)  the number of barrels of oil purchased from each lease for each producer;(2)  the amount paid to each producer for each lease from which oil was purchased;(3)  the name and address of each producer;(4)  each county in which each lease from which the purchased oil was produced is located;(5)  the name and lease identification number of each lease from which the purchased oil was produced;  and(6)  other information the comptroller may reasonably require.(b)  If the report the first purchaser is required to file shows additional tax due, the first purchaser must pay the additional tax when he files the report.|Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1376, ch. 284, Sec. 3, eff. Sept. 1, 1983;  Acts 1997, 75th Leg., ch. 1040, Sec. 56, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 1183, Sec. 5, eff. Sept. 1, 2001.|
TX Tax Code § 202.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter E. Reports|Section 202.204. Reports of Carrier

Sec. 202.204.  REPORTS OF CARRIER.  A carrier shall provide information and file reports on the movements of oil if requested by the comptroller as often as required by the comptroller.|Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter E. Reports|Section 202.205. Transfer of Ownership

Sec. 202.205.  TRANSFER OF OWNERSHIP.  (a)  If an oil-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 covering the lease that he is required by Section 202.201 of this code to file.(b)  If an oil-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 covering the lease that he is required by Section 202.201 of this code to file.|Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.251 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter F. Liability for Tax|Section 202.251. Liability of Producer and Purchaser

Sec. 202.251.  LIABILITY OF PRODUCER AND PURCHASER.  The tax imposed by this chapter is the primary liability of the producer and 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 oil produced in the state shall satisfy himself that the tax on that oil has been or will be paid by the person liable for the tax.|Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.252 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter F. Liability for Tax|Section 202.252. Producer's Remedy

Sec. 202.252.  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 oil 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. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.301 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.301. Delinquent Taxes: Penalty

Sec. 202.301.  DELINQUENT TAXES:  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 under 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 202.201 or 202.202;(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. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 453, ch. 93, Sec. 8, eff. Sept. 1, 1983.Amended by: Acts 2017, 85th Leg., R.S., Ch. 702 (H.B. 3232), Sec. 2, eff. January 1, 2018.|
TX Tax Code § 202.302 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.302. Tax Lien

Sec. 202.302.  TAX LIEN.  The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on:(1)  the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;(2)  the leasehold interest, oil rights, the value of oil rights, and other interests, including oil produced and oil runs, owned by a person liable for the tax;(3)  equipment, tools, tanks, and other implements used on the lease from which the oil is produced;  and(4)  any other property not exempt from forced sale owned by the person liable for the tax.|Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982.|