Tex. Tax Code § 201.058 · Subchapter B. TAX IMPOSED

TAX EXEMPTIONS.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

(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 certifications and approvals required by those sections.

(b) Operators increasing production by marketing gas from an oil well or lease that has been released into the air for 12 months or more pursuant to the rules of the commission shall be entitled to an exemption from the tax imposed by this chapter on the production resulting from the marketing of such gas for the life of the well or lease.

Notes and commentary — not statutory text

History

Added by Acts 1995, 74th Leg., ch. 989, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 1060, Sec. 1, eff. Sept. 1, 1997.

Amended by:

Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 8, eff. January 1, 2006.

Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 1, eff. September 1, 2009.

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 ea07e1537c7d0d5fc0a2b6259cab86b16416eb705c14a9386a44a4c24f161ecb
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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Tax Code

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Provisions in this library whose text cites Tex. Tax Code § 201.058. Each shows the citation as that text prints it.

Natural Resources Code

Tex. Nat. Res. Code § 81.117OIL-FIELD CLEANUP REGULATORY FEE ON GAS.Printed as Sections 201.053, 201.057, 201.058, and 202.060, Tax Code

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