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Tex. Tax Code § 202.101

PRODUCER'S RECORDS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 202.101, PRODUCER'S RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575820
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A producer shall keep accurate records in the state. The records must show: (1) the counties in which the producer produces oil; (2) the names of the leases from which the producer produces oil; (3) the total number of barrels of oil produced from each lease; (4) for each sale or delivery to a first purchaser, the name and address of the first purchaser, the number of barrels sold or delivered, and the price received for the oil; (5) the amount and disposition of oil refined, processed, or used on the lease where it is produced; (6) the location and number of barrels in storage that the producer owns and has not sold; and (7) the name and address of each pipeline or refinery that is storing oil that the producer has not sold.