Texas § 201.2035 FIRST PURCHASER'S REPORT.

Texas Statutes

§ 201.2035 — FIRST PURCHASER'S REPORT.

Texas § 201.2035

Code TXTax Code

This text of Texas § 201.2035 (FIRST PURCHASER'S REPORT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 201.2035 (2026).

Text

Sec. 201.2035. FIRST PURCHASER'S REPORT.

(a)On or before the 20th day of the second month following the month in which gas was purchased from a producer, the first purchaser must file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas purchased from a producer during the month being reported:

(1)the gross amount of gas purchased from each producer;

(2)the price paid for the gas;

(3)the leases from which the gas was produced; and

(4)other information the comptroller may reasonably require.

(b)If the report the first purchaser is required to file shows any additional tax due, the first purchaser must pay the tax when he files the report.

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Sec. 201.2035. FIRST PURCHASER'S REPORT. (a) On or before the 20th day of the second month following the month in which gas was purchased from a producer, the first purchaser must file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas purchased from a producer during the month being reported:
(1) the gross amount of gas purchased from each producer;
(2) the price paid for the gas;
(3) the leases from which the gas was produced; and
(4) other information the comptroller may reasonably require.
(b) If the report the first purchaser is required to file shows any additional tax due, the first purchaser must pay the tax when he files the report.

Legislative History

Added by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 9, eff. Sept. 1, 1983. Amended by Acts 1999, 76th Leg., ch. 1183, Sec. 3, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997 ), Sec. 3, eff. September 1, 2009.