The tax imposed by this chapter does not apply to gas:
(1) injected into the earth in this state, unless sold for that purpose;
(2) produced from oil wells with oil and lawfully vented or flared;
(3) used for lifting oil, unless sold for that purpose; or
(4) produced in this state from a well that qualifies under Section 202.056 or 202.060.
Official text of the Texas Tax Code as published by the Texas Legislative Council.