Sec. 202.104. ROYALTY OWNER'S RECORDS. The owner of a royalty interest shall keep:
(1) a record of all money received as royalty from each producing leasehold in the state; and
(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.
Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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