{"data":{"id":"us-tx/tex.-tax-code-202.002","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.002","heading":"PRODUCTION AND MEASUREMENT OF OIL.","body":"(a) \"Production\" means the total gross amount of oil produced, including royalty and other interests.\n(b) The amount of production shall be measured or determined by:\n(1) tank tables compiled to show 100 percent of the capacity of the tanks without deduction for overage or losses in handling; or\n(2) meter or other measuring devices that accurately determine the amount of production.\n(c) If the amount of production has been measured or determined by a tank table compiled to show less than 100 percent of the full capacity of a tank, the amount must be raised to a basis of 100 percent.\n(d) When measuring or determining the amount of production, a reasonable deduction may be made for basic sediment and water and a reasonable allowance may be made for correction of the temperature to 60 degrees Fahrenheit.\n(e) This section does not authorize the use of metering devices for the measurement of oil on a well without the express permission of the operator of the well.\nActs 1981, 67th Leg., p. 1736, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 202. OIL PRODUCTION TAX","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bb4d6d1dfebcbc498abad647d0d02e15cb32378a53a6c54a91cd64cef5c8d4fb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.001","next":"us-tx/tex.-tax-code-202.003"},"notice":"GroundRules: Original legal text. Not legal advice."}