{"data":{"id":"us-tx/tex.-tax-code-201.053","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.053","heading":"GAS NOT TAXED.","body":"The tax imposed by this chapter does not apply to gas:\n(1) injected into the earth in this state, unless sold for that purpose;\n(2) produced from oil wells with oil and lawfully vented or flared;\n(3) used for lifting oil, unless sold for that purpose; or\n(4) produced in this state from a well that qualifies under Section 202.056 or 202.060.\nActs 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993.\nAmended by:\nActs 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 7, eff. January 1, 2006.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER B. TAX IMPOSED"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.053","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"91ce32a8cbbeb039cbc7f8f5523b851cef74900c4eab25023e25720470eacb23","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.052","next":"us-tx/tex.-tax-code-201.054"},"notice":"GroundRules: Original legal text. Not legal advice."}