{"data":{"id":"us-tx/tex.-tax-code-202.154","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.154","heading":"PRODUCER TO PAY TAX ON OIL NOT SOLD.","body":"If the producer does not sell oil produced in the same month it is produced, the producer shall pay the tax imposed by this chapter as if the oil were sold that month. In such a case, the working interest operator may pay the tax and deduct it from the interest of other interest holders.\nActs 1981, 67th Leg., p. 1739, 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 D. PAYMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.154","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bf3588116a2489832016d410fa253f65a7bf8c1a805949c655c6b6ee22192843","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.153","next":"us-tx/tex.-tax-code-202.155"},"notice":"GroundRules: Original legal text. Not legal advice."}