Texas Tax Code 201.2041 – Producer to Pay Tax On Certain Gas
Current as of: 2024 | Check for updates
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If the first purchaser takes delivery of gas off the premises on which the gas is produced, the producer shall report and pay the tax imposed by this chapter on the volume of gas produced from the premises. In that event, the first purchaser is not required to report the purchase of the gas on the report required by § 201.2035 of this code or pay the tax on that gas.
