Tex. Tax Code § 201.352
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
On notice from the comptroller, no person may produce or remove natural or casinghead gas from a lease in this state if the owner or operator of the lease has failed to file a report or pay a tax as required by this chapter.
Tex. Tax Code § 201.352