Tex. Tax Code § 202.104
This is the official text of Tex. Tax Code § 202.104, part of Texas’s Tax Code — governs state and local taxation.
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§ 202.104. ROYALTY OWNER'S RECORDS.
Official statutory text
The owner of a royalty interest shall keep:
(1) a record of all money received as royalty from each producing leasehold in the state; and
(2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.
(1) a record of all money received as royalty from each producing leasehold in the state; and
(2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.
Status: in_force · Read it on the official government site
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