Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 201.205: TAX BORNE RATABLY.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE I. SEVERANCE TAXES
CHAPTER 201. GAS PRODUCTION TAX
SUBCHAPTER E. REPORTS AND PAYMENTS

The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.

Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection