{"data":{"id":"us-tx/tex.-tax-code-202.305","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.305","heading":"UNLAWFUL REMOVAL OF OIL.","body":"On notice from the comptroller, no person may remove oil from a lease in this state if the owner or operator of the lease has failed to file a report or pay a tax as required by this chapter.\nActs 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 12, eff. July 21, 1987.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 202. OIL PRODUCTION TAX","SUBCHAPTER G. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.305","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"09cf62a9d110afc45c86826e185cb594acb96f1d15000acb59faf47bd0154171","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.304","next":"us-tx/tex.-tax-code-202.306"},"notice":"GroundRules: Original legal text. Not legal advice."}