Tex. Tax Code § 201.206
This is the official text of Tex. Tax Code § 201.206, part of Texas’s Tax Code — governs state and local taxation.
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§ 201.206. TRANSFER OF OWNERSHIP.
Official statutory text
(a) If a gas-producing lease is transferred or is to be transferred, the producer transferring the lease shall note the name and address of the producer acquiring the lease and the date of the transfer on the last report that covers the lease and that he is required by Section 201.203 of this code to file.
(b) If a gas-producing lease is transferred, the producer acquiring the lease shall note the date of the transfer and the name and address of the person from whom the lease was acquired on the first report that covers the lease and that he is required by Section 201.203 of this code to file.
(b) If a gas-producing lease is transferred, the producer acquiring the lease shall note the date of the transfer and the name and address of the person from whom the lease was acquired on the first report that covers the lease and that he is required by Section 201.203 of this code to file.
Status: in_force · Read it on the official government site
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