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Texas Tax Code - TAX § 201.204. First Purchaser to Pay Tax

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Except as provided by Section 201.2041, a first purchaser shall pay the tax imposed by this chapter on gas that the first purchaser purchases from a producer and takes delivery on the premises where the gas is produced.

(b) A first purchaser shall withhold from payments to the producer the amount of the tax that the first purchaser is required to pay. This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer.

(c) Money withheld by a first purchaser under this section is held in trust for the use and benefit of the state and may not be commingled with other funds of the first purchaser.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 201.204. First Purchaser to Pay Tax - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-201-204/

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