Tex. Tax Code § 202.103 · Subchapter C. RECORDS
SUBSEQUENT PURCHASER'S RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A subsequent purchaser shall keep accurate records in the state. The records must show:
(1) the name and address of each person who sells oil to the subsequent purchaser, the number of barrels sold, the price paid to each seller, and the date of each sale;
(2) the disposition of all oil purchased by the subsequent purchaser;
(3) the number of barrels of oil used, refined, or processed by the subsequent purchaser; and
(4) the name and address of each person who buys oil from the subsequent purchaser, the number of barrels sold or delivered to each buyer, the price received for the oil from each buyer, and the date of the sale or delivery.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1738, 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 7c61cb8e6ea0cbd3650795aee6185b7b37bc715903ea2dc61eb92942d3afc382
- 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.