TX NATURAL RESOURCES CODE

TITLE 3. OIL AND GAS

SUBTITLE A. ADMINISTRATION

CHAPTER 81. RAILROAD COMMISSION OF TEXAS

SUBCHAPTER E. TAX



§ 81.111. TAX LEVY.
     (a) A tax is levied on crude petroleum produced in this state in the amount of three-sixteenths of one cent on each barrel of 42 standard gallons.
     (b) This tax is in addition to and shall be collected in the same manner as the occupation tax on the production of crude petroleum.
     (c) Chapter 202, Tax Code, as amended, applies to the administration and collection of the tax imposed by this section, and the penalties provided by that chapter apply to any person who fails to pay or report the tax under this section.

Acts 1977, 65th Leg., p. 2510, ch. 871, art. I, § 1, eff. Sept. 1, 1977. Amended by Acts 1983, 68th Leg., p. 1024, ch. 235, art. 5, § 3(a), eff. Sept. 1, 1983.

§ 81.112. DISPOSITION OF TAX PROCEEDS.
     The tax shall be deposited in the General Revenue Fund.

Acts 1977, 65th Leg., p. 2511, ch. 871, art. I, § 1, eff. Sept. 1, 1977. Amended by Acts 1981, 67th Leg., p. 144, ch. 65, § 1, eff. Sept. 1, 1981.

§ 81.113. USE OF TAX PROCEEDS.
     Proceeds from the tax shall be used for the administration of the state's oil and gas conservation laws.

Acts 1977, 65th Leg., p. 2511, ch. 871, art. I, § 1, eff. Sept. 1, 1977.

§ 81.114. PRODUCTION REPORTS.
     Producers of crude petroleum shall make reports of production in the same manner and under the same penalties as provided for the occupation tax on the production of crude oil.

Acts 1977, 65th Leg., p. 2511, ch. 871, art. I, § 1, eff. Sept. 1, 1977.

§ 81.115. PAYMENTS TO OIL AND GAS DIVISION.
     Money appropriated to the oil and gas division of the commission under the General Appropriations Act shall be paid from the General Revenue Fund.

Acts 1977, 65th Leg., p. 2511, ch. 871, art. I, § 1, eff. Sept. 1, 1977. Amended by Acts 1981, 67th Leg., p. 144, ch. 65, § 1, eff. Sept. 1, 1981.

§ 81.116. OIL-FIELD CLEANUP REGULATORY FEE ON OIL.
     (a) An oil-field cleanup regulatory fee is imposed on crude petroleum produced in this state in the amount of five-eighths of one cent on each barrel of 42 standard gallons.
     (b) The fee is in addition to, and independent of any liability for, the taxes imposed under Section 81.111 of this code and Chapter 202, Tax Code.
     (c) Except as provided by Subsection (d) of this section, Chapter 202, Tax Code, applies to the administration and collection of the fee, and the penalties provided by that chapter apply to any person who fails to pay or report the fee. Text of subsec. (d) effective until January 1, 2006
     (d) The comptroller shall suspend collection of the fee in the manner provided by Section 91.111 of this code. The exemptions and reductions set out in Sections 202.052, 202.054, 202.056, 202.057, and 202.059, Tax Code, do not affect the fee imposed by this section. Text of subsec. (d) effective January 1, 2006
     (d) The comptroller shall suspend collection of the fee in the manner provided by Section 91.111. The exemptions and reductions set out in Sections 202.052, 202.054, 202.056, 202.057, 202.059, and 202.060, Tax Code, do not affect the fee imposed by this section.
     (e) Proceeds from the fee, including any penalties collected in connection with the fee, shall be deposited to the oil-field cleanup fund as provided by Section 91.111 of this code.

Added by Acts 1991, 72nd Leg., ch. 603, § 2, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 1233, § 7, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 200, § 17, eff. Sept. 1, 2003;

Acts 2005, 79th Leg., ch. 267, § 1, eff. Jan. 1, 2006.

§ 81.117. OIL-FIELD CLEANUP REGULATORY FEE ON GAS.
     (a) An oil-field cleanup regulatory fee is imposed on gas initially produced and saved in this state in the amount of one-fifteenth of one cent for each thousand cubic feet.
     (b) The fee is in addition to, and independent of any liability for, the tax imposed under Section 201.052, Tax Code.
     (c) Except as provided by Subsection (d), the administration, collection, and enforcement of the fee is the same as for the tax imposed under Section 201.052, Tax Code. Text of subsec. (d) effective until January 1, 2006
     (d) The comptroller shall suspend collection of the fee in the manner provided by Section 91.111 of this code. The exemptions and reductions set out in Sections 201.053, 201.057, and 201.058, Tax Code, do not affect the fee imposed by this section. Text of subsec. (d) effective January 1, 2006
     (d) The comptroller shall suspend collection of the fee in the manner provided by Section 91.111. The exemptions and reductions set out in Sections 201.053, 201.057, 201.058, and 202.060, Tax Code, do not affect the fee imposed by this section.
     (e) Proceeds from the fee, including any penalties collected in connection with the fee, shall be deposited to the oil-field cleanup fund as provided by Section 91.111 of this code.

Added by Acts 1991, 72nd Leg., ch. 603, § 2, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 1233, § 8, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 200, § 18, eff. Sept. 1, 2003;

Acts 2005, 79th Leg., ch. 267, § 2, eff. Jan. 1, 2006.