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Tex. Tax Code § 201.103

VALUE IF CONSIDERATION INCLUDES EXTRACTS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 201.103, VALUE IF CONSIDERATION INCLUDES EXTRACTS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575760
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If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall be computed on the gross value of all things of value received by the producer, including a bonus or premium.