Tex. Tax Code § 202.156 · Subchapter D. PAYMENTS
TAX BORNE RATABLY.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of oil, or both, are authorized and required to withhold from any payment due interested parties the proportionate amount of tax due.
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 9006dc983e6b689ed7e22105079c101a69e19788b00b2334f59dfe052797606b
- 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.