Texas Tax Code

§ 201.203 — PRODUCER'S REPORT

TX § 201.203Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. E. REPORTS AND PAYMENTS

Statute text

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(a)On or before the 20th day of the second month following the month in which gas was produced, the producer shall file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas produced during the month being reported:

(1)the gross amount of gas produced that is subject to the tax imposed by this chapter;

(2)the leases from which the gas was produced;

(3)the names and addresses of the first purchasers of the gas; and

(4)other information the comptroller may reasonably require.

(b)If the report the producer is required to file shows additional tax due, the producer must pay the additional tax when he files the report.

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 2, eff. September 1, 2009.