Chapter
202
Oil Production Tax
Sections
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; Sworn Denial
202.305
Unlawful Removal of Oil
202.306
Inspector Has Free Access
202.307
Incomplete Records or Reports; Concealing Property Under Lien; Penalty
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
