Tex. Tax Code § 202.006 · Subchapter A. GENERAL PROVISIONS
TAXPAYER IDENTIFICATION NUMBER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as otherwise provided by Subsection (b), each producer must obtain a taxpayer identification number from the comptroller.
(b) A producer whose only ownership interest in the oil is a royalty interest must obtain a tax identification number from the comptroller only if the producer has elected to take the producer's share of production in kind or if the comptroller determines that the producer's activity or interest requires that a number be assigned to protect the state's interest in the tax attributable to the producer.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 33, eff. Jan. 1, 1994.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm
- Text hash
- sha256 9ce15d99f8bc48e99b882334daaf4c12d6045de33315512e7edf438a66f4ba34
- 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
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.