Tex. Tax Code § 201.103
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall be computed on the gross value of all things of value received by the producer, including a bonus or premium.
Tex. Tax Code § 201.103