{"data":{"id":"us-tx/tex.-tax-code-202.104","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.104","heading":"ROYALTY OWNER'S RECORDS.","body":"The owner of a royalty interest shall keep:\n(1) a record of all money received as royalty from each producing leasehold in the state; and\n(2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.\nActs 1981, 67th Leg., p. 1738, 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 C. RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.104","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b3342920f8dcc1f65f525053b48d52371713b818366a39d7c4f25763e352d75b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.103","next":"us-tx/tex.-tax-code-202.105"},"notice":"GroundRules: Original legal text. Not legal advice."}