Texas Tax Code
§ 202.105 — CARRIER'S RECORDS
TX § 202.105Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. C. RECORDS
Statute text
View on sourceA carrier shall keep accurate monthly records of oil the carrier transports for hire, for itself or for its owners. The records shall be kept within the state and must show, for each shipment:
(1)the date the oil was received;
(2)the number of barrels of oil received;
(3)the person from whom the oil was received;
(4)the point of delivery;
(5)the person to whom the oil was delivered; and
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Legislative history
Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.