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Tex. Tax Code § 201.204

FIRST PURCHASER TO PAY TAX

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 201.204, FIRST PURCHASER TO PAY TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575772
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(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.