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

Tex. Tax Code § 202.104: ROYALTY OWNER'S RECORDS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE I. SEVERANCE TAXES
CHAPTER 202. OIL PRODUCTION TAX
SUBCHAPTER C. RECORDS

The owner of a royalty interest shall keep:

(1) a record of all money received as royalty from each producing leasehold in the state; and

(2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.

Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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