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

Tex. Tax Code § 202.156: TAX BORNE RATABLY.

Where this section sits in the code

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

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

Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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