{"data":{"id":"us-tx/tex.-tax-code-201.106","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.106","heading":"VALUE OF CONDENSATE.","body":"The value of condensate for the purpose of computing the tax due on it is the prevailing price for condensate in the general area where it is recovered.\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#201.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0b2c2a9ac7d7e984ab412a93265edcb91abfbd2f0f32d4eed6503055be63e256","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.105","next":"us-tx/tex.-tax-code-201.151"},"notice":"GroundRules: Original legal text. Not legal advice."}