{"data":{"id":"us-tx/tex.-tax-code-201.2041","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.2041","heading":"PRODUCER TO PAY TAX ON CERTAIN GAS.","body":"If the first purchaser takes delivery of gas off the premises on which the gas is produced, the producer shall report and pay the tax imposed by this chapter on the volume of gas produced from the premises. In that event, the first purchaser is not required to report the purchase of the gas on the report required by Section 201.2035 of this code or pay the tax on that gas.\nAdded by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 3, eff. July 21, 1987.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER E. REPORTS AND PAYMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.2041","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0520481a25ff786a0813f82ac9f60321d4ce775addafba5226c6ea447e8d0819","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.204","next":"us-tx/tex.-tax-code-201.205"},"notice":"GroundRules: Original legal text. Not legal advice."}