Tex. Tax Code § 202.101 · Subchapter C. RECORDS
PRODUCER'S RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A producer shall keep accurate records in the state. The records must show:
(1) the counties in which the producer produces oil;
(2) the names of the leases from which the producer produces oil;
(3) the total number of barrels of oil produced from each lease;
(4) for each sale or delivery to a first purchaser, the name and address of the first purchaser, the number of barrels sold or delivered, and the price received for the oil;
(5) the amount and disposition of oil refined, processed, or used on the lease where it is produced;
(6) the location and number of barrels in storage that the producer owns and has not sold; and
(7) the name and address of each pipeline or refinery that is storing oil that the producer has not sold.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 02b0fb0d4d277842df495eb2ca1f69ef662b9c2f90a3d57fe1989b684537dcc2
- 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.