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Chapter 201

Gas Production Tax

Subchapter A. General Provisions

201.001 Definitions 201.002 Measurement of Volume of Gas

Subchapter B. Tax Imposed

201.051 Tax Imposed 201.052 Rate of Tax 201.053 Gas Not Taxed 201.054 Tax on Liquid Hydrocarbons 201.055 Tax on Condensate 201.057 Temporary Exemption or Tax Reduction for Certain High-Cost Gas 201.058 Tax Exemptions 201.059 Credits for Qualifying Low-Producing Wells 201.060 Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy 201.061 Exemption for Gas Produced That Would Otherwise Have Been Vented or Flared

Subchapter C. Determining Value

201.101 Market Value 201.102 Cash Sales 201.103 Value If Consideration Includes Extracts 201.104 Returned Cycle Gas 201.105 Value of Liquid Hydrocarbons Other Than Condensate 201.106 Value of Condensate

Subchapter D. Records

201.151 Producer's Records 201.152 Purchaser's Records

Subchapter E. Reports and Payments

201.201 Tax Due 201.202 Payment of Tax 201.203 Producer's Report 201.2035 First Purchaser's Report 201.204 First Purchaser to Pay Tax 201.2041 Producer to Pay Tax on Certain Gas 201.205 Tax Borne Ratably 201.206 Transfer of Ownership 201.207 Determination of Overpaid Amounts

Subchapter F. Liability for Tax

201.251 Liability of Producer and Purchaser 201.252 Producer's Remedy

Subchapter G. Enforcement

201.301 Investigations 201.302 Audits 201.3021 Managed Audits 201.303 Tax Lien 201.304 Suit for Taxes; Sworn Denial

Subchapter H. Penalties

201.351 Delinquent Tax; Penalty 201.352 Unlawful Removal of Gas 201.353 Incomplete Records or Reports; Concealing Property under Lien; Penalty 201.354 Collection of Civil Penalty 201.355 General Penalty

Subchapter I. Classification of Tax and Allocation of Revenue

201.401 Occupation Tax 201.402 Penalty Collected for Audits or Investigations 201.403 Tax Set Aside 201.404 Allocation of Revenue