Tex. Tax Code § 201.205
This is the official text of Tex. Tax Code § 201.205, part of Texas’s Tax Code — governs state and local taxation.
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§ 201.205. TAX BORNE RATABLY.
Official statutory 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.
Status: in_force · Read it on the official government site
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