Tex. Tax Code § 201.053 · Subchapter B. TAX IMPOSED
GAS NOT TAXED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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) produced from oil wells with oil and lawfully vented or flared;
(3) used for lifting oil, unless sold for that purpose; or
(4) produced in this state from a well that qualifies under Section 202.056 or 202.060.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 7, eff. January 1, 2006.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm
- Text hash
- sha256 0d9cf54d4979a33b5fa55686e1e9231f84dbf4f0988bd88efebf32e696c0eac8
- 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
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