Texas Statutes
§ 202.101 — PRODUCER'S RECORDS.
Texas § 202.101
JurisdictionTexas
Code TXTax Code
This text of Texas § 202.101 (PRODUCER'S RECORDS.) 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. § 202.101 (2026).
Text
Sec. 202.101. PRODUCER'S RECORDS. A producer shall keep accurate records in the state. The records must show:
(1)the counties in which the producer produces oil;
(2)the names of the leases from which the producer produces oil;
(3)the total number of barrels of oil produced from each lease;
(4)for each sale or delivery to a first purchaser, the name and address of the first purchaser, the number of barrels sold or delivered, and the price received for the oil;
(5)the amount and disposition of oil refined, processed, or used on the lease where it is produced;
(6)the location and number of barrels in storage that the producer owns and has not sold; and
(7)the name and address of each pipeline or refinery that is storing oil that the producer has not sold.
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Legislative History
Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 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.§ 202.051
TAX IMPOSED.§ 202.052
RATE OF TAX.§ 202.053
MARKET VALUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 202.101, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/202.101.