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Chapter 202

Oil Production Tax

Subchapter A. General Provisions

202.001 Definitions 202.002 Production and Measurement of Oil 202.003 Agreement to Pay Tax Not Impaired 202.004 Inspection of Records and Reports 202.005 Employment of Auditors 202.006 Taxpayer Identification Number

Subchapter B. Tax Imposed

202.051 Tax Imposed 202.052 Rate of Tax 202.053 Market Value 202.054 Qualification of Oil from New or Expanded Enhanced Recovery Project for Special Tax Rate 202.0545 Tax Exemption for Enhanced Recovery Projects Using Anthropogenic Carbon Dioxide 202.056 Exemption for Oil and Gas from Wells Previously Inactive 202.057 Tax Credit for Incremental Production Techniques 202.058 Credits for Qualifying Low-Producing Oil Leases 202.059 Exemption for Hydrocarbons from Terra Wells 202.060 Exemption for Oil and Gas from Reactivated Orphaned Wells 202.061 Tax Credit for Enhanced Efficiency Equipment 202.062 Tax Exemption for Oil and Gas Produced from Certain Restimulation Wells 202.063 Exemption of Oil Incidentally Produced in Association with the Production of Geothermal Energy

Subchapter C. Records

202.101 Producer's Records 202.102 First Purchaser's Records 202.103 Subsequent Purchaser's Records 202.104 Royalty Owner's Records 202.105 Carrier's Records

Subchapter D. Payments

202.151 Tax Due 202.152 Payment of Tax 202.153 First Purchaser to Pay Tax 202.154 Producer to Pay Tax on Oil Not Sold 202.155 Purchaser to Pay Tax on Oil from Property under Legal Constraint 202.156 Tax Borne Ratably

Subchapter E. Reports

202.201 Producer's Report 202.202 First Purchaser's Report 202.204 Reports of Carrier 202.205 Transfer of Ownership

Subchapter F. Liability for Tax

202.251 Liability of Producer and Purchaser 202.252 Producer's Remedy

Subchapter G. Enforcement

202.301 Delinquent Taxes: Penalty 202.302 Tax Lien 202.303 Forced Sale by Officer 202.304 Suit for Taxes; Sworn Denial 202.305 Unlawful Removal of Oil 202.306 Inspector Has Free Access 202.307 Incomplete Records or Reports; Concealing Property under Lien; Penalty

Subchapter H. Classification of Tax and Allocation of Revenue

202.351 Occupation Tax 202.352 Tax Set Aside 202.353 Allocation of Revenue 202.354 Dedication to Texas Tuition Assistance Grant Program