Section 202.202 - First Purchaser's Report(a) On or before the 25th day of each calendar month, each first purchaser or his authorized agent shall file a report with the comptroller. The report must contain the following information concerning oil purchased from a producer during the preceding calendar month:(1) the number of barrels of oil purchased from each lease for each producer;(2) the amount paid to each producer for each lease from which oil was purchased;(3) the name and address of each producer;(4) each county in which each lease from which the purchased oil was produced is located;(5) the name and lease identification number of each lease from which the purchased oil was produced; and(6) other information the comptroller may reasonably require.(b) If the report the first purchaser is required to file shows additional tax due, the first purchaser must pay the additional tax when he files the report. Acts 1999, 76th Leg., ch. 1183, Sec. 5, eff. Sept. 1, 2001 Acts 1997, 75th Leg., ch. 1040, Sec. 56, eff. Jan. 1, 1998 Amended by Acts 1983, 68th Leg., p. 1376, ch. 284, Sec. 3, eff. Sept. 1, 1983 Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982.