Sec. 91.141. BOOKS AND RECORDS. (a) Owners and operators of oil and gas wells shall keep books that show accurately:
(1) the amount of sold and unsold stock;
(2) the amount of promotion money paid;
(3) the amount of oil and gas produced and disposed of and the price for which the oil and gas was sold;
(4) the receipts from the sale or transfer of leases or other property; and
(5) disbursements made in connection with or for the benefit of the business.
(b) The books shall be kept open for the inspection of the commission or any accredited representative of the commission and any stockholder or shareholder or royalty owner in the business.
(c) The owners and operators of oil and gas wells shall report the information to the commission for its information if required by the commission to do so.
Acts 1977, 65th Leg., p. 2564, ch. 871, art. I, Sec. 1, eff. Sept. 1, 1977.
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