Tex. Tax Code § 202.153 · Subchapter D. PAYMENTS
FIRST PURCHASER TO PAY TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A first purchaser shall pay the tax imposed by this chapter on oil that the first purchaser purchases from a producer and takes delivery on the premises where the oil is produced.
(b) A first purchaser shall withhold from payments to the producer the amount of tax that the first purchaser is required by Subsection (a) of this section to pay. This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1739, 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 547f0d8454344871dbb7ef21e06592552a90e95e599e6361895d1ec17654ba5d
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 202.153. Each shows the citation as that text prints it.
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