Tex. Nat. Res. Code § 91.502 · Subchapter L. ROYALTY REPORTING STANDARDS
TYPES OF INFORMATION PROVIDED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Each check stub, attachment to a payment form, or other remittance advice must include:
(1) the lease, property, or well name, any lease, property, or well identification number used to identify the lease, property, or well, and a county and state in which the lease, property, or well is located;
(2) the month and year during which the sales occurred for which payment is being made;
(3) the total number of barrels of oil or the total amount of gas sold;
(4) the price per barrel or per MCF of oil or gas sold;
(5) the total amount of state severance and other production taxes paid;
(6) the windfall profit tax paid on the owner's interest;
(7) any other deductions or adjustments;
(8) the net value of total sales after deductions;
(9) the owner's interest in sales from the lease, property, or well expressed as a decimal;
(10) the owner's share of the total value of sales before any tax deductions;
(11) the owner's share of the sales value less deductions; and
(12) an address and telephone number at which additional information regarding the payment may be obtained and questions may be answered.
Notes and commentary — not statutory text
History
Added by Acts 1985, 69th Leg., ch. 199, Sec. 1, eff. Sept. 1, 1985. Amended by Acts 2001, 77th Leg., ch. 824, Sec. 2, eff. Sept. 1, 2002.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/NR/htm/NR.91.htm
- Text hash
- sha256 b92d618f58c2cfe9e7cfaf865356d9b2f49961d5b528c527809dba97f4315c3e
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 5 provisions
Provisions in this library whose text cites Tex. Nat. Res. Code § 91.502. Each shows the citation as that text prints it.
Natural Resources Code
- Tex. Nat. Res. Code § 91.407NOTICE OF CHANGE OF PAYOR.Printed as Sections 91.502(1)
- Tex. Nat. Res. Code § 91.408INFORMATION FOR PAYEES OF PROCEEDS OF PRODUCTION FROM CERTAIN GAS WELLS.Printed as Section 91.502(1)
- Tex. Nat. Res. Code § 91.501INFORMATION REQUIRED.Printed as Section 91.502
- Tex. Nat. Res. Code § 91.506EXEMPTION.Printed as Section 91.502
- Tex. Nat. Res. Code § 91.507ENFORCEMENT.Printed as Section 91.502 or 91.503
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.