Tex. Tax Code Section 201.053
Gas Not Taxed

The tax imposed by this chapter does not apply to gas:

(1)

injected into the earth in this state, unless sold for that purpose;

(2)

produced from oil wells with oil and lawfully vented or flared;

(3)

used for lifting oil, unless sold for that purpose; or

(4)

produced in this state from a well that qualifies under Section 202.056 (Exemption for Oil and Gas from Wells Previously Inactive) or 202.060 (Exemption for Oil and Gas from Reactivated Orphaned Wells).
Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 7, eff. January 1, 2006.

Source: Section 201.053 — Gas Not Taxed, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­201.­htm#201.­053 (accessed Jun. 5, 2024).

Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 201.053’s source at texas​.gov