Tex. Tax Code § 202.202 · Subchapter E. REPORTS
FIRST PURCHASER'S REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On or before the 25th day of each calendar month, each first purchaser or his authorized agent shall file a report with the comptroller. The report must contain the following information concerning oil purchased from a producer during the preceding calendar month:
(1) the number of barrels of oil purchased from each lease for each producer;
(2) the amount paid to each producer for each lease from which oil was purchased;
(3) the name and address of each producer;
(4) each county in which each lease from which the purchased oil was produced is located;
(5) the name and lease identification number of each lease from which the purchased oil was produced; and
(6) other information the comptroller may reasonably require.
(b) If the report the first purchaser is required to file shows additional tax due, the first purchaser must pay the additional tax when he files the report.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1376, ch. 284, Sec. 3, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1040, Sec. 56, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1183, Sec. 5, eff. Sept. 1, 2001.
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 24cccc58c9a247e073c253ccc641f6a15742ce056ff4d24f583d437d5753c895
- 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 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 202.202. Each shows the citation as that text prints it.
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.