Texas Tax Code

§ 201.352 — UNLAWFUL REMOVAL OF GAS

TX § 201.352Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. H. PENALTIES

Statute text

On notice from the comptroller, no person may produce or remove natural or casinghead gas from a lease in this state if the owner or operator of the lease has failed to file a report or pay a tax as required by this chapter.

Legislative history

Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 11, eff. July 21, 1987.