Texas § 202.103 SUBSEQUENT PURCHASER'S RECORDS.

Texas Statutes

§ 202.103 — SUBSEQUENT PURCHASER'S RECORDS.

Texas § 202.103

Code TXTax Code

This text of Texas § 202.103 (SUBSEQUENT PURCHASER'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. § 202.103 (2026).

Text

Sec. 202.103. SUBSEQUENT PURCHASER'S RECORDS. A subsequent purchaser shall keep accurate records in the state. The records must show:

(1)the name and address of each person who sells oil to the subsequent purchaser, the number of barrels sold, the price paid to each seller, and the date of each sale;

(2)the disposition of all oil purchased by the subsequent purchaser;

(3)the number of barrels of oil used, refined, or processed by the subsequent purchaser; and

(4)the name and address of each person who buys oil from the subsequent purchaser, the number of barrels sold or delivered to each buyer, the price received for the oil from each buyer, and the date of the sale or delivery.

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Sec. 202.103. SUBSEQUENT PURCHASER'S RECORDS. A subsequent purchaser shall keep accurate records in the state. The records must show:
(1) the name and address of each person who sells oil to the subsequent purchaser, the number of barrels sold, the price paid to each seller, and the date of each sale;
(2) the disposition of all oil purchased by the subsequent purchaser;
(3) the number of barrels of oil used, refined, or processed by the subsequent purchaser; and
(4) the name and address of each person who buys oil from the subsequent purchaser, the number of barrels sold or delivered to each buyer, the price received for the oil from each buyer, and the date of the sale or delivery.