Texas Tax Code - TAX § 202.001. Definitions

(1) “Carrier” means a person who owns, operates, or manages a means of transporting oil.

(2) “First purchaser” means a person who purchases crude oil from a producer.

(3) “Oil” means crude oil or other oil taken from the earth, regardless of the gravity of the oil.

(4) “Producer” means a person who takes oil from the earth or water in any manner, a person who owns, controls, manages, or leases an oil well, or a person who owns an interest, including a royalty interest, in oil or its value, whether the oil is produced by the person owning the interest or by another on his behalf by lease, contract, or any other arrangement.

(5) “Royalty interest” means an interest in mineral rights in a producing leasehold in the state, but does not include the interest of a person having the management and operation of a well.

(6) “Subsequent purchaser” means a person who purchases oil from a person other than the producer of the oil, or a person operating a reclamation plant, topping plant, treating plant, refinery, or processing plant.