Texas Tax Code

§ 202.006 — TAXPAYER IDENTIFICATION NUMBER

TX § 202.006Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. A. GENERAL PROVISIONS

Statute text

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(a)Except as otherwise provided by Subsection (b), each producer must obtain a taxpayer identification number from the comptroller.

(b)A producer whose only ownership interest in the oil is a royalty interest must obtain a tax identification number from the comptroller only if the producer has elected to take the producer's share of production in kind or if the comptroller determines that the producer's activity or interest requires that a number be assigned to protect the state's interest in the tax attributable to the producer.

Legislative history

Added by Acts 1993, 73rd Leg., ch. 587, Sec. 33, eff. Jan. 1, 1994.