Tex.
Nat. Resources Code Section 81.116
Oil-field Cleanup Regulatory Fee on Oil
(a)
An oil-field cleanup regulatory fee is imposed on crude petroleum produced in this state in the amount of five-eighths of one cent on each barrel of 42 standard gallons.(b)
The fee is in addition to, and independent of any liability for, the tax imposed under Chapter 202 (Oil Production Tax), Tax Code.(c)
Except as provided by Subsection (d) of this section, Chapter 202 (Oil Production Tax), Tax Code, applies to the administration and collection of the fee, and the penalties provided by that chapter apply to any person who fails to pay or report the fee.(d)
The exemptions and reductions set out in Sections 202.052 (Rate of Tax), 202.054 (Qualification of Oil from New or Expanded Enhanced Recovery Project for Special Tax Rate), 202.056 (Exemption for Oil and Gas from Wells Previously Inactive), 202.057 (Tax Credit for Incremental Production Techniques), 202.059 (Exemption for Hydrocarbons from Terra Wells), and 202.060 (Exemption for Oil and Gas from Reactivated Orphaned Wells), Tax Code, do not affect the fee imposed by this section.(e)
Proceeds from the fee, excluding any penalties collected in connection with the fee, shall be deposited to the oil and gas regulation and cleanup fund as provided by Section 81.067 (Oil and Gas Regulation and Cleanup Fund).
Source:
Section 81.116 — Oil-field Cleanup Regulatory Fee on Oil, https://statutes.capitol.texas.gov/Docs/NR/htm/NR.81.htm#81.116
(accessed Jun. 5, 2024).