{"data":{"id":"us-tx/tex.-tax-code-201.103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.103","heading":"VALUE IF CONSIDERATION INCLUDES EXTRACTS.","body":"If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall be computed on the gross value of all things of value received by the producer, including a bonus or premium.\nActs 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER C. DETERMINING VALUE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"aed1c5e0c9cceee70c427ade635be9bba2f79201f87ab56f0efa5c7cb056ec6e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.102","next":"us-tx/tex.-tax-code-201.104"},"notice":"GroundRules: Original legal text. Not legal advice."}