Texas Tax Code - TAX § 201.2035. First Purchaser's Report

(a) On or before the 20th day of the second month following the month in which gas was purchased from a producer, the first purchaser must file a report with the comptroller on forms prescribed by the comptroller. The report must contain the following information concerning gas purchased from a producer during the month being reported:

(b) If the report the first purchaser is required to file shows any additional tax due, the first purchaser must pay the tax when he files the report.