Tex. Tax Code Section 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.

Source: Section 202.155 — Purchaser to Pay Tax on Oil from Property Under Legal Constraint, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­202.­htm#202.­155 (accessed Jun. 5, 2024).

202.001
Definitions 202.002
Production and Measurement of Oil 202.003
Agreement to Pay Tax Not Impaired 202.004
Inspection of Records and Reports 202.005
Employment of Auditors 202.006
Taxpayer Identification Number 202.051
Tax Imposed 202.052
Rate of Tax 202.053
Market Value 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 202.058
Credits for Qualifying Low-producing Oil Leases 202.059
Exemption for Hydrocarbons from Terra Wells 202.060
Exemption for Oil and Gas from Reactivated Orphaned Wells 202.061
Tax Credit for Enhanced Efficiency Equipment 202.063
Exemption of Oil Incidentally Produced in Association with the Production of Geothermal Energy 202.101
Producer’s Records 202.102
First Purchaser’s Records 202.103
Subsequent Purchaser’s Records 202.104
Royalty Owner’s Records 202.105
Carrier’s Records 202.151
Tax Due 202.152
Payment of Tax 202.153
First Purchaser to Pay Tax 202.154
Producer to Pay Tax on Oil Not Sold 202.155
Purchaser to Pay Tax on Oil from Property Under Legal Constraint 202.156
Tax Borne Ratably 202.201
Producer’s Report 202.202
First Purchaser’s Report 202.204
Reports of Carrier 202.205
Transfer of Ownership 202.251
Liability of Producer and Purchaser 202.252
Producer’s Remedy 202.301
Delinquent Taxes: Penalty 202.302
Tax Lien 202.303
Forced Sale by Officer 202.304
Suit for Taxes 202.305
Unlawful Removal of Oil 202.306
Inspector Has Free Access 202.307
Incomplete Records or Reports 202.351
Occupation Tax 202.352
Tax Set Aside 202.353
Allocation of Revenue 202.354
Dedication to Texas Tuition Assistance Grant Program 202.0545
Tax Exemption for Enhanced Recovery Projects Using Anthropogenic Carbon Dioxide
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Accessed:
Jun. 5, 2024

§ 202.155’s source at texas​.gov