Texas Tax Code
§ 202.062 — TAX EXEMPTION FOR OIL AND GAS PRODUCED FROM CERTAIN RESTIMULATION WELLS
TX § 202.062Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. B. TAX IMPOSED
Statute text
View on source(a)In this section:
(1)"Commission" means the Railroad Commission of Texas.
(2)"Consecutive months" means months in consecutive order, regardless of whether an oil or gas well produces hydrocarbons during any or all of those months.
(3)"Hydrocarbons" means the oil, gas, condensate, and other hydrocarbons produced from an oil or gas well.
(4)"Operator" means the person responsible for the actual physical operation of an oil or gas well.
(5)"Qualifying well" means a restimulation well that has been certified by the commission under this section as a qualifying well.
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Legislative history
Added by Acts 2025, 89th Leg., R.S., Ch. 615 (H.B. 3159), Sec. 1, eff. January 1, 2026.