Chapter
201
Gas Production Tax
Sections
201.001
Definitions
201.002
Measurement of Volume of Gas
201.051
Tax Imposed
201.052
Rate of Tax
201.053
Gas Not Taxed
201.054
Tax on Liquid Hydrocarbons
201.055
Tax on Condensate
201.057
Temporary Exemption or Tax Reduction for Certain High-cost Gas
201.058
Tax Exemptions
201.059
Credits for Qualifying Low-producing Wells
201.060
Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy
201.061
Exemption for Gas Produced that Would Otherwise Have Been Vented or Flared
201.101
Market Value
201.102
Cash Sales
201.103
Value if Consideration Includes Extracts
201.104
Returned Cycle Gas
201.105
Value of Liquid Hydrocarbons Other than Condensate
201.106
Value of Condensate
201.151
Producer's Records
201.152
Purchaser's Records
201.201
Tax Due
201.202
Payment of Tax
201.203
Producer's Report
201.204
First Purchaser to Pay Tax
201.205
Tax Borne Ratably
201.206
Transfer of Ownership
201.207
Determination of Overpaid Amounts
201.251
Liability of Producer and Purchaser
201.252
Producer's Remedy
201.301
Investigations
201.302
Audits
201.303
Tax Lien
201.304
Suit for Taxes; Sworn Denial
201.351
Delinquent Tax; Penalty
201.352
Unlawful Removal of Gas
201.353
Incomplete Records or Reports; Concealing Property Under Lien; Penalty
201.354
Collection of Civil Penalty
201.355
General Penalty
201.401
Occupation Tax
201.402
Penalty Collected for Audits or Investigations
201.403
Tax Set Aside
201.404
Allocation of Revenue
201.2035
First Purchaser's Report
201.2041
Producer to Pay Tax on Certain Gas
201.3021
Managed Audits
