Texas Statutes
§ 202.105 — CARRIER'S RECORDS.
Texas § 202.105
JurisdictionTexas
Code TXTax Code
This text of Texas § 202.105 (CARRIER'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. § 202.105 (2026).
Text
Sec. 202.105. CARRIER'S RECORDS. A carrier shall keep accurate monthly records of oil the carrier transports for hire, for itself or for its owners. The records shall be kept within the state and must show, for each shipment:
(1)the date the oil was received;
(2)the number of barrels of oil received;
(3)the person from whom the oil was received;
(4)the point of delivery;
(5)the person to whom the oil was delivered; and
(6)the manner of transportation.
SUBCHAPTER D. PAYMENTS
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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 § 202.105, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/202.105.