{"data":{"id":"us-tx/tex.-tax-code-202.051","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.051","heading":"TAX IMPOSED.","body":"There is imposed a tax on the production of oil.\nActs 1981, 67th Leg., p. 1737, 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 B. TAX IMPOSED"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"476cd0e63302a212af482b0623099aa82b7ac7c01dc182dd2548b418ba05bdf3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.006","next":"us-tx/tex.-tax-code-202.052"},"notice":"GroundRules: Original legal text. Not legal advice."}