Texas Statutes
§ 202.104 — ROYALTY OWNER'S RECORDS.
Texas § 202.104
JurisdictionTexas
Code TXTax Code
This text of Texas § 202.104 (ROYALTY OWNER'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. § 202.104 (2026).
Text
Sec. 202.104. ROYALTY OWNER'S RECORDS. The owner of a royalty interest shall keep:
(1)a record of all money received as royalty from each producing leasehold in the state; and
(2)a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1981, 67th Leg., p. 1738, 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 § 202.104, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/202.104.