Chapter 202. Oil Production Tax
Subchapter A. General Provisions
- Tex. Tax Code § 202.001 Definitions
- Tex. Tax Code § 202.002 Production and Measurement of Oil
- Tex. Tax Code § 202.003 Agreement to Pay Tax Not Impaired
- Tex. Tax Code § 202.004 Inspection of Records and Reports
- Tex. Tax Code § 202.005 Employment of Auditors
- Tex. Tax Code § 202.006 Taxpayer Identification Number
Subchapter B. Tax Imposed
- Tex. Tax Code § 202.051 Tax Imposed
- Tex. Tax Code § 202.052 Rate of Tax
- Tex. Tax Code § 202.053 Market Value
- Tex. Tax Code § 202.054 Qualification of Oil From New Or Expanded Enhanced Recovery Project For Special Tax Rate
- Tex. Tax Code § 202.0545 Tax Exemption For Enhanced Recovery Projects Using Anthropogenic Carbon Dioxide
- Tex. Tax Code § 202.056 Exemption For Oil and Gas From Wells Previously Inactive
- Tex. Tax Code § 202.057 Tax Credit For Incremental Production Techniques
- Tex. Tax Code § 202.058 Credits For Qualifying Low-Producing Oil Leases
- Tex. Tax Code § 202.059 Exemption For Hydrocarbons From Terra Wells
- Tex. Tax Code § 202.060 Exemption For Oil and Gas From Reactivated Orphaned Wells
- Tex. Tax Code § 202.061 Tax Credit For Enhanced Efficiency Equipment
- Tex. Tax Code § 202.063 Exemption of Oil Incidentally Produced In Association With the Production of Geothermal Energy
Subchapter D. Payments
- Tex. Tax Code § 202.151 Tax Due
- Tex. Tax Code § 202.152 Payment of Tax
- Tex. Tax Code § 202.153 First Purchaser to Pay Tax
- Tex. Tax Code § 202.154 Producer to Pay Tax On Oil Not Sold
- Tex. Tax Code § 202.155 Purchaser to Pay Tax On Oil From Property Under Legal Constraint
- Tex. Tax Code § 202.156 Tax Borne Ratably
Subchapter F. Liability For Tax
Subchapter G. Enforcement
- Tex. Tax Code § 202.301 Delinquent Taxes: Penalty
- Tex. Tax Code § 202.302 Tax Lien
- Tex. Tax Code § 202.303 Forced Sale By Officer
- Tex. Tax Code § 202.304 Suit For Taxes; Sworn Denial
- Tex. Tax Code § 202.305 Unlawful Removal of Oil
- Tex. Tax Code § 202.306 Inspector Has Free Access
- Tex. Tax Code § 202.307 Incomplete Records Or Reports; Concealing Property Under Lien; Penalty
Subchapter H. Classification of Tax and Allocation of Revenue