Tex. Tax Code § 202.104 · Subchapter C. RECORDS

ROYALTY OWNER'S RECORDS.

Verbatim from the official edition

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

The owner of a royalty interest shall keep:

(1) a record of all money received as royalty from each producing leasehold in the state; and

(2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.

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 f77d4010b26d272193020cd4df997dbc4fe97b98925e106d387867ac3e8d999c
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.