Tax Code › Title 2 › Chapter 202 › Subchapter G

Texas Tax Code § 202.306

Inspector Has Free Access

Oil Production Tax · Enforcement

A person appointed by the Railroad Commission of Texas and holding the commission's certificate authorizing him to inspect oil wells, oil leases, pipelines, or railroad cars or tanks has the right of free access at all times to the wells, leases, pipelines, railroad cars and tanks, and motortruck tanks for the purpose of inspecting the production or transportation of oil.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.