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Tex. Tax Code § 201.053

GAS NOT TAXED

Texas · Texas Tax Code · Status: effective

Energy & Utilities
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Tex. Tax Code § 201.053, GAS NOT TAXED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575749
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The tax imposed by this chapter does not apply to gas: (1) injected into the earth in this state, unless sold for that purpose; (2) produced from oil wells with oil and lawfully vented or flared; (3) used for lifting oil, unless sold for that purpose; or (4) produced in this state from a well that qualifies under Section 202.056 or 202.060.