Tex. Tax Code § 202.251
This is the official text of Tex. Tax Code § 202.251, part of Texas’s Tax Code — governs state and local taxation.
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§ 202.251. LIABILITY OF PRODUCER AND PURCHASER.
Official statutory text
The tax imposed by this chapter is the primary liability of the producer and 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 oil produced in the state shall satisfy himself that the tax on that oil has been or will be paid by the person liable for the tax.
Status: in_force · Read it on the official government site
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