yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 201.205

TAX BORNE RATABLY

Texas · Texas Tax Code · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 201.205, TAX BORNE RATABLY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575774
Permanent ID
ys:prov:575774@1
SHA-256
e348e239bcab1949f296eafbce30c688ee209a0f124de1cbdf3156402740d8af

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.