Texas Tax Code

§ 201.053 — GAS NOT TAXED

TX § 201.053Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. B. TAX IMPOSED

Statute text

View on source

The tax imposed by this chapter does not apply to gas:

(1)injected into the earth in this state, unless sold for that purpose;

(2)produced from oil wells with oil and lawfully vented or flared;

(3)used for lifting oil, unless sold for that purpose; or

(4)produced in this state from a well that qualifies under Section 202.056 or 202.060. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993. Amended by:

Legislative history

Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 7, eff. January 1, 2006.