{"data":{"id":"us-tx/tex.-tax-code-201.205","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.205","heading":"TAX BORNE RATABLY.","body":"The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.\nActs 1981, 67th Leg., p. 1731, 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 E. REPORTS AND PAYMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.205","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e152285092df5601969559d91a6dbba00666bc4500059fcb1cc632e796a20641","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.2041","next":"us-tx/tex.-tax-code-201.206"},"notice":"GroundRules: Original legal text. Not legal advice."}