Texas Tax Code

§ 201.001 — DEFINITIONS

TX § 201.001Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. A. GENERAL PROVISIONS

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In this chapter:

(1)"Casinghead gas" means gas or vapor indigenous to an oil stratum and produced from the stratum with oil.

(2)"Condensate" means liquid hydrocarbon that is or can be recovered from gas by a separator, but does not include liquid hydrocarbon recovered from gas by refrigeration or absorption and separated by a fractionating process.

(3)"First purchaser" means a person who purchases gas from a producer.

(4)"Gas" means natural gas, casinghead gas, or other gas taken from the earth or water, whether produced from a gas well or a well also producing oil, distillate or condensate or both, or other products.

(5)"Producer" means a person who takes gas from the earth or water, a person who owns, controls, manages, or leases a gas well, or a person who owns an interest, including a royalty interest, in gas or its value, whether the gas is produced by the person owning the interest or by another on his behalf by lease, contract, or other arrangement.

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Legislative history

Acts 1981, 67th Leg., p. 1728, ch. 389, Sec. 1, eff. Jan. 1, 1982.