Texas Tax Code Title 2, Chapter 201 - Gas Production Tax
SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 201.001 - Definitions
In this chapter: (1) "Casinghead gas" means gas or vapor indigenous to an oil stratum and produced from the stratum with oil. (2) "Condensate" means...
SUBCHAPTER B TAX IMPOSED
- Texas Section 201.002 - Measurement Of Volume Of Gas
The provisions of Section 91.052 of the Standard Gas Measurement Law, Subchapter C, Chapter 91, Natural Resources Code, apply to this code. Acts 1982, 67th...
- Texas Section 201.051 - Tax Imposed
There is imposed a tax on each producer of gas. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.
- Texas Section 201.052 - Rate Of Tax
(a) The tax imposed by this chapter is at the rate of 7.5 percent of the market value of gas produced and saved in this...
- Texas Section 201.053 - Gas Not Taxed
The tax imposed by this chapter does not apply to gas: (1) injected into the earth in this state, unless sold for that purpose; (2)...
- Texas Section 201.054 - Tax On Liquid Hydrocarbons
(a) There is imposed on each producer a tax on the market value of liquid hydrocarbons, other than condensate, recovered from gas produced in the...
- Texas Section 201.055 - Tax On Condensate
(a) There is imposed on each producer a tax measured by the amount of condensate recovered from gas produced in this state by a producer....
- Texas Section 201.057 - Temporary Exemption Or Tax Reduction For Certain High-cost Gas
(a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "High-cost gas" means: (A) high-cost natural gas as described by Section 107,...
- Texas Section 201.058 - Tax Exemptions
(a) The exemptions described by Sections 202.056, 202.057, and 202.060 apply to the taxes imposed by this chapter as authorized by and subject to the...
- Texas Section 201.059 - Credits For Qualifying Low-producing Wells
(a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "Mcf" means 1,000 cubic feet of gas as measured in accordance with...
SUBCHAPTER C DETERMINING VALUE
- Texas Section 201.060 - Exemption Of Gas Incidentally Produced In Association With The Production Of Geothermal Energy
Gas incidentally produced in association with the production of geothermal energy is not subject to the tax imposed by this chapter. Added by Acts 2009,...
- Texas Section 201.101 - Market Value
(a) The market value of gas is its value at the mouth of the well from which it is produced. The value of gas at...
- Texas Section 201.102 - Cash Sales
If gas is sold for cash only, the tax shall be computed on the producer's gross cash receipts. Payments from a purchaser of gas to...
- Texas Section 201.103 - Value If Consideration Includes Extracts
If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall...
- Texas Section 201.104 - Returned Cycle Gas
(a) If gas is processed for its liquid hydrocarbon content and the residue gas is returned to a gas-producing formation by cycling methods, as distinguished...
- Texas Section 201.105 - Value Of Liquid Hydrocarbons Other Than Condensate
The taxable value of liquid hydrocarbons other than condensate is the producer's total gross receipts for all liquid hydrocarbons, including condensate, recovered from gas produced...
SUBCHAPTER D RECORDS
- Texas Section 201.106 - Value Of Condensate
The value of condensate for the purpose of computing the tax due on it is the prevailing price for condensate in the general area where...
- Texas Section 201.151 - Producer's Records
A producer shall keep accurate records of all gas the producer produces. The records shall be kept in the state. Acts 1981, 67th Leg., p....
SUBCHAPTER E REPORTS AND PAYMENTS
- Texas Section 201.152 - Purchaser's Records
A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state. Acts 1981, 67th Leg., p....
- Texas Section 201.201 - Tax Due
The tax imposed by this chapter for gas produced and saved is due at the office of the comptroller in Austin on the 20th day...
- Texas Section 201.202 - Payment Of Tax
The tax imposed by this chapter must be paid by legal tender or cashier's check payable to the comptroller. Acts 1981, 67th Leg., p. 1731,...
- Texas Section 201.203 - Producer's Report
(a) On or before the 20th day of the second month following the month in which gas was produced, the producer shall file a report...
- Texas Section 201.2035 - First Purchaser's Report
(a) On or before the 20th day of the second month following the month in which gas was purchased from a producer, the first purchaser...
- Texas Section 201.204 - First Purchaser To Pay Tax
(a) Except as provided by Section 201.2041, a first purchaser shall pay the tax imposed by this chapter on gas that the first purchaser purchases...
- Texas Section 201.2041 - Producer To Pay Tax On Certain Gas
If the first purchaser takes delivery of gas off the premises on which the gas is produced, the producer shall report and pay the tax...
- Texas Section 201.205 - Tax Borne Ratably
The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to...
SUBCHAPTER F LIABILITY FOR TAX
- Texas Section 201.206 - Transfer Of Ownership
(a) If a gas-producing lease is transferred or is to be transferred, the producer transferring the lease shall note the name and address of the...
- Texas Section 201.251 - Liability Of Producer And Purchaser
(a) The tax imposed by this chapter is the primary liability of the producer and, except as provided by Subsection (b) of this section, is...
SUBCHAPTER G ENFORCEMENT
- Texas Section 201.252 - Producer's Remedy
If a purchaser withholds the amount of the tax imposed by this chapter from payments to a producer for the sale of gas and fails...
- Texas Section 201.301 - Investigations
The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax...
- Texas Section 201.302 - Audits
(a) The comptroller shall employ auditors and other technical assistants to verify reports and investigate the affairs of producers and purchasers to determine whether the...
- Texas Section 201.303 - Tax Lien
(a) If a tax imposed by this chapter is delinquent or if interest or a penalty on a delinquent tax has not been paid, the...
SUBCHAPTER H PENALTIES
- Texas Section 201.304 - Suit For Taxes; Sworn Denial
Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if: (1) the attorney...
- Texas Section 201.351 - Delinquent Tax; Penalty
(a) A person who fails to pay the tax imposed by this chapter when due forfeits five percent of the amount due as a penalty,...
- Texas Section 201.352 - Unlawful Removal Of Gas
On notice from the comptroller, no person may produce or remove natural or casinghead gas from a lease in this state if the owner or...
- Texas Section 201.353 - Incomplete Records Or Reports; Concealing Property Under Lien; Penalty
(a) A person commits an offense if the person: (1) with intent to defraud the state, knowingly fails to keep a complete record that the...
- Texas Section 201.354 - Collection Of Civil Penalty
(a) The attorney general shall bring a suit for the collection of a penalty imposed by Section 201.353(c) of this code. (b) Venue of a...
SUBCHAPTER I CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
- Texas Section 201.355 - General Penalty
(a) A person commits an offense if the person violates or fails to comply with any provision of this chapter. (b) An offense under this...
- Texas Section 201.401 - Occupation Tax
The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.
- Texas Section 201.402 - Penalty Collected For Audits Or Investigations
A penalty collected for the expense or value of audits or investigations authorized by Section 201.302 of this code shall be deposited in the general...
- Texas Section 201.403 - Tax Set Aside
One-half of one percent of the tax collected under this chapter shall be set aside in the state treasury for the use of the comptroller...
- Texas Section 201.404 - Allocation Of Revenue
After deducting the amount required to be deposited by Section 201.403 of this code, the comptroller shall deposit one-fourth of the revenue collected from the...
Last modified: September 28, 2016