Tex. Tax Code § 201.251
LIABILITY OF PRODUCER AND PURCHASER
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 201.251, LIABILITY OF PRODUCER AND PURCHASER, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575778
- Permanent ID
ys:prov:575778@1- SHA-256
c617abd11c9c2d1992c54686851ee2799caba86e1ecbff4c4f538485ec76ac87
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
(a) The tax imposed by this chapter is the primary liability of the producer and, except as provided by Subsection (b) of this section, is a liability of the first purchaser and each subsequent purchaser. Failure of the first purchaser to pay the tax does not relieve the producer or a subsequent purchaser from liability for the tax. A purchaser of gas produced in the state shall satisfy himself that the tax on that gas has been or will be paid by the person liable for the tax.
(b) The first purchaser is not liable for the tax imposed by this chapter on gas for which the producer is required to pay the tax as provided by Section 201.2041 of this code, unless the first purchaser purchases the gas for resale or resells the gas.