reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter G. Enforcement › Section 202.303. Forced Sale by Officer

Sec. 202.303.  FORCED SALE BY OFFICER.  (a)  A peace officer may levy on oil for which the tax imposed by this chapter is due and unpaid by notice to the owner or person in charge of the oil.
(b)  After notice to the owner or person in charge, the peace officer shall post a notice at the site of the oil that the oil will be sold to the highest bidder 10 days after the notice has been posted.
(c)  After the notice has been posted for 10 days, the peace officer shall sell the oil to the highest bidder.
(d)  The peace officer, except a ranger, may deduct 10 percent of the proceeds of the sale of the oil as his commission.  The officer shall forward the balance, up to the amount of tax due, to the comptroller.  The officer shall deliver any proceeds in excess of the tax due and the officer's commission, if any, to the owner of the oil.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter G. Enforcement › Section 202.304. Suit for Taxes; Sworn Denial

Sec. 202.304.  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. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter G. Enforcement › Section 202.305. Unlawful Removal of Oil

Sec. 202.305.  UNLAWFUL REMOVAL OF OIL.  On notice from the comptroller, no person may remove oil 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. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 12, eff. July 21, 1987.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter G. Enforcement › Section 202.306. Inspector Has Free Access

Sec. 202.306.  INSPECTOR HAS FREE ACCESS.  A person appointed by the Railroad Commission of Texas and holding the commission's certificate authorizing him to inspect oil wells, oil leases, pipelines, or railroad cars or tanks has the right of free access at all times to the wells, leases, pipelines, railroad cars and tanks, and motortruck tanks for the purpose of inspecting the production or transportation of oil.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter G. Enforcement › Section 202.307. Incomplete Records or Reports; Concealing Property Under Lien; Penalty

Sec. 202.307.  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 he is required by this chapter to keep;
(2)  knowingly fails to file a complete report that he is required by this chapter to file;
(3)  with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code;  or
(4)  fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.
(b)  An offense under this section is a misdemeanor punishable by:
(1)  a fine of not less than $25 nor more than $5,000;
(2)  confinement in county jail for not less than one month nor more than six months;  or
(3)  both a fine and confinement.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter H. Classification of Tax and Allocation of Revenue › Section 202.351. Occupation Tax

Sec. 202.351.  OCCUPATION TAX.  The tax imposed by this chapter is an occupation tax.
Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter H. Classification of Tax and Allocation of Revenue › Section 202.352. Tax Set Aside

Sec. 202.352.  TAX SET ASIDE.  One-half of one percent of the tax collected under this chapter shall be deposited in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, to be expended in the amounts and for the purposes prescribed in the General Appropriations Act.  Money deposited under this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the tax imposed by this chapter is paid.
Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter H. Classification of Tax and Allocation of Revenue › Section 202.353. Allocation of Revenue

Sec. 202.353.  ALLOCATION OF REVENUE.  After deducting the amount required to be deposited by Section 202.352 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. 1743, 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. 8, eff. Sept. 1, 1984.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 202 - Oil Production Tax › Subchapter H. Classification of Tax and Allocation of Revenue › Section 202.354. Dedication to Texas Tuition Assistance Grant Program

Sec. 202.354.  DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM.  The revenue collected from any incremental production from a qualifying lease, as those terms are defined by Section 202.057, and deposited to the general revenue fund may only be spent to fund the Texas tuition assistance grant program under Subchapter G, Chapter 56, Education Code.
Added by Acts 1997, 75th Leg., ch. 1060, Sec. 3, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.001. Definitions

Sec. 204.001.  DEFINITIONS.  In this chapter:
(1)  "Commission" means the Railroad Commission of Texas.
(2)  "Field" means an accumulation of oil or gas or both that is not in natural pressure communication or otherwise connected to any other accumulation of oil or gas or both.
(3)  "New field" means a field that has been certified by the commission as a previously unrecognized and unidentified field.
(4)  "Discovery well" means an oil or gas well by which a new field discovery is made.
(5)  "Spud" means the initial penetration of the earth by the drill bit for an oil or gas well under proper permit from the commission.
(6)  "Completed" means the well has been equipped to produce hydrocarbons and the commission has been notified as required by commission rules.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.002. Tax Credit for New Field Discoveries

Sec. 204.002.  TAX CREDIT FOR NEW FIELD DISCOVERIES.  (a)  Persons who obtain a certification of a new field discovery from the commission as the result of a discovery well spudded during the period of January 1, 1994, through December 31, 1994, are eligible for a tax credit applicable against the taxes imposed by Chapters 201 and 202 upon the commission notifying the comptroller that 521 new fields have been discovered as the result of wells spudded during 1994.
(b)  The amount of the tax credit shall be as follows:
(1)  $10,000 for each discovery well spudded during 1994 if the number of discovery wells spudded that year is 521 or more, but less than 721;
(2)  $25,000 for each discovery well spudded during 1994 if the number of discovery wells spudded that year is 721 or more.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.003. Certification of New Field Discovery

Sec. 204.003.  CERTIFICATION OF NEW FIELD DISCOVERY.  (a)  The commission shall have the authority to establish the method of determining whether a new field has been discovered.  The commission may require an applicant for a new field discovery to provide the commission with any relevant information required to administer this chapter.  Upon determining that a well spudded during 1994 resulted in the discovery of a new field, the commission shall furnish a certificate of new field discovery to the applicant.
(b)  For purposes of obtaining a tax credit under this chapter, applications for new field discoveries must be made to the commission within 90 days of the date the discovery well is completed in the proposed new field.  In no event will an application for new field discovery be accepted by the commission, for purposes of obtaining a tax credit, after 180 days from the cessation of drilling operations.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.004. Tax Credit for Additional Wells in a New Field

Sec. 204.004.  TAX CREDIT FOR ADDITIONAL WELLS IN A NEW FIELD.  Upon the commission notifying the comptroller that 842 discovery wells have been spudded in 1994, persons obtaining a new field discovery during that year shall be eligible for an additional $25,000 tax credit for each additional well spudded and producing from that field, within 10 years from the spud date of the discovery well.  The tax credit is available to persons who obtain a new field discovery regardless of who drills the additional well.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.005. Application

Sec. 204.005.  APPLICATION.  To qualify for the tax credit, a person who receives a new field discovery certificate from the commission must apply to the comptroller.  The comptroller shall approve the application of a person who demonstrates eligibility for a tax credit.  The comptroller shall have the power to establish procedures in order to comply with this chapter and may require a person applying for the tax credit to provide any relevant information.  The commission shall immediately notify the comptroller in writing if it determines that the new field designation obtained by the applicant has been revoked or if it discovers any information that affects the tax credit.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.006. Applicability of Tax Credit

Sec. 204.006.  APPLICABILITY OF TAX CREDIT.  (a)  Tax credits earned under this chapter may only be applied against the severance taxes imposed by Chapters 201 and 202 of this code.  The tax credit may not be used until September 1, 1995, and may not be used after August 31, 2000.  The tax credit may be applied to either oil or gas severance taxes regardless of the field from which the production originates.
(b)  Tax credits provided under this chapter shall only be available if at the time the application for a tax credit is made, the discovery well that is the basis for the tax credit is producing oil or gas from the discovery field.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.007. Transferability of Tax Credit

Sec. 204.007.  TRANSFERABILITY OF TAX CREDIT.  The tax credit earned under this chapter is fully transferable.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.008. Revocation of New Field Designation

Sec. 204.008.  REVOCATION OF NEW FIELD DESIGNATION.  (a)  If the commission determines that a designated new field is connected with another recognized field, the tax credit provided by this chapter is canceled.
(b)  Persons responsible for paying the severance tax will not be liable for any taxes offset by tax credits available under this chapter prior to the date of cancellation unless the tax credits were obtained in violation of this chapter or any rules or orders of the commission.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.009. Penalties

Sec. 204.009.  PENALTIES.  (a)  Any person who makes or subscribes any application, report, or other document and submits it to the commission to form the basis for an application for a tax credit under this chapter knowing that the application, report, or other document is false or untrue in a material fact may be subject to the penalties imposed by Chapters 85 and 91, Natural Resources Code.
(b)  Upon notice from the commission that the certification for a new field discovery has been revoked, the tax credit may not be applied to oil or gas production sold after the date of notification.  Any person who violates this subsection is liable to the state for a civil penalty if the person applies or attempts to apply the tax credit allowed by this chapter after the certification for new field discovery is revoked.  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.
(c)  The attorney general may recover a penalty under Subsection (b) in a suit brought on behalf of the state.  Venue for the suit is in Travis County.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle I - Severance Taxes › Chapter 204 - Tax Credit for New Field Discoveries › Section 204.010. Rules and Orders

Sec. 204.010.  RULES AND ORDERS.  The commission has broad discretion in administering this chapter and may adopt and enforce any appropriate rules or orders that the commission finds necessary to administer this chapter.
Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 301 - General Provisions › Section 301.001. Purpose of Title

Sec. 301.001.  PURPOSE OF TITLE.  (a)  This title is enacted as a part of the state's continuing statutory revision program, conducted by the Texas Legislative Council as directed by Section 323.007, Government Code.  The program contemplates a topic-by-topic revision of the state's general and permanent statute law without substantive change.
(b)  Consistent with the objectives of the statutory revision program, the purpose of this title is to make the general and permanent state tax laws more accessible and understandable by:
(1)  rearranging the statutes into a more logical order;
(2)  employing a format and numbering system designed to facilitate citation of the law and to accommodate future expansion of the law;
(3)  eliminating repealed, duplicative, unconstitutional, expired, executed, and other ineffective provisions;  and
(4)  restating the law in modern American English to the greatest extent possible.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 301 - General Provisions › Section 301.002. Construction of Code

Sec. 301.002.  CONSTRUCTION OF CODE.  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this title.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 301 - General Provisions › Section 301.003. Internal References

Sec. 301.003.  INTERNAL REFERENCES.  In this code:
(1)  a reference to a title, chapter, or section without further identification is a reference to a title, chapter, or section of this code;  and
(2)  a reference to a subtitle, subchapter, subsection, subdivision, paragraph, or other numbered or lettered unit without further identification is a reference to a unit of the next larger unit of this code in which the reference appears.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 301 - General Provisions › Section 301.004. Telephone Company Exemption

Sec. 301.004.  TELEPHONE COMPANY EXEMPTION.  (a)  A municipality or other political subdivision of this state may not impose an occupation tax or any charge for the privilege of doing business on a telephone company taxed under Chapter 171 of this code.
(b)  This section does not:
(1)  prohibit the collection by a municipality of a franchise tax in effect on October 31, 1936;
(2)  prohibit the collection of ad valorem taxes;  or
(3)  affect any contracts made between a municipality and a franchise holder.
(c)  In this section, "telephone company" means a person who owns or operates a telephone line or a telephone network in this state, charges for its use, and is regulated by the Public Utility Commission of Texas as a certificated provider of local exchange telephone service.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, Sec. 3, eff. Oct. 1, 1988.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 302 - Taxation Powers of Municipalities › Subchapter A. Property Taxes › Section 302.001. Property Taxes Authorized; Purposes

Sec. 302.001.  PROPERTY TAXES AUTHORIZED;  PURPOSES.  (a)  A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and other permanent improvements in the municipality, including municipal schools and school sites, and for the construction and improvement of municipal roads, streets, and bridges in the municipality.
(b)  A Type B general-law municipality may levy property taxes at an annual rate not to exceed 25 cents for each $100 of property valuation.
(c)  A home-rule municipality may levy special or general property taxes for lawful purposes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 302 - Taxation Powers of Municipalities › Subchapter A. Property Taxes › Section 302.002. Other Taxes Not Considered: Certain Home-Rule Municipalities

Sec. 302.002.  OTHER TAXES NOT CONSIDERED:  CERTAIN HOME-RULE MUNICIPALITIES.  (a)  In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52, of the Texas Constitution are not considered.
(b)  This section prevails over a provision of a municipal charter to the extent of a conflict.
(c)  This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 302 - Taxation Powers of Municipalities › Subchapter B. General Provisions Relating to Excise Taxes › Section 302.101. Occupation Taxes

Sec. 302.101.  OCCUPATION TAXES.  (a)  The governing body of a municipality, other than a Type C general-law municipality having 200 or fewer inhabitants, may impose and collect occupation taxes.
(b)  A license required by a Type A general-law municipality may not extend to more than one establishment or apply to more than one occupation, business, or calling and may not be imposed except by a vote of two-thirds of the elected aldermen.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle A - General Taxing Authority and Provisions › Chapter 302 - Taxation Powers of Municipalities › Subchapter B. General Provisions Relating to Excise Taxes › Section 302.102. Tax Collection Powers

Sec. 302.102.  TAX COLLECTION POWERS.  (a)  The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, except ad valorem taxes, authorized by this subchapter.  An ordinance may provide for the sale of real and personal property for the collection of a tax authorized by this subchapter.
(b)  A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes.  This subsection does not apply to property taxes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.001. Short Title

Sec. 311.001.  SHORT TITLE.  This chapter may be cited as the Tax Increment Financing Act.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.003. Procedure for Creating Reinvestment Zone

Sec. 311.003.  PROCEDURE FOR CREATING REINVESTMENT ZONE.  (a)  The governing body of a county by order may designate a contiguous geographic area in the county and the governing body of a municipality by ordinance may designate a contiguous or noncontiguous geographic area that is in the corporate limits of the municipality, in the extraterritorial jurisdiction of the municipality, or in both to be a reinvestment zone to promote development or redevelopment of the area if the governing body determines that development or redevelopment would not occur solely through private investment in the reasonably foreseeable future.  The designation of an area that is wholly or partly located in the extraterritorial jurisdiction of a municipality is not affected by a subsequent annexation of real property in the reinvestment zone by the municipality.
(b)  Before adopting an ordinance or order designating a reinvestment zone, the governing body of the municipality or county must prepare a preliminary reinvestment zone financing plan.
(c)  Before adopting an ordinance or order providing for a reinvestment zone, the municipality or county must hold a public hearing on the creation of the zone and its benefits to the municipality or county and to property in the proposed zone.  At the hearing an interested person may speak for or against the creation of the zone, its boundaries, or the concept of tax increment financing.  Not later than the seventh day before the date of the hearing, notice of the hearing must be published in a newspaper having general circulation in the municipality or county.
(d)  A municipality or county proposing to designate a reinvestment zone must provide a reasonable opportunity for the owner of property to protest the inclusion of the property in a proposed reinvestment zone.
(e)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011.
(f)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011.
(g)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 16, eff. Sept. 1, 1989;  Acts 1999, 76th Leg., ch. 983, Sec. 14, eff. June 18, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 36, eff. September 1, 2005.
Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770), Sec. 1, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 2, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 21, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0031. Enterprise Zone

Sec. 311.0031. ENTERPRISE ZONE.  Designation of an area under the following other law constitutes designation of the area as a reinvestment zone under this chapter without further hearing or other procedural requirements other than those provided by the other law:
(1)  Chapter 2303, Government Code; and
(2)  Chapter 373A, Local Government Code.
Added by Acts 1989, 71st Leg., ch. 1106, Sec. 26, eff. Aug. 28, 1989.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1175 (H.B. 470), Sec. 16, eff. September 1, 2007.