{"data":{"id":"us-tx/tex.-tax-code-202.156","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.156","heading":"TAX BORNE RATABLY.","body":"The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of oil, or both, are authorized and required to withhold from any payment due interested parties the proportionate amount of tax due.\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#202.156","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"dafcbfca7d98ef4f09de4de6e61d1004f9c415170ccf923c216c95d38d1e3efa","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.155","next":"us-tx/tex.-tax-code-202.201"},"notice":"GroundRules: Original legal text. Not legal advice."}