Tex. Tax Code § 202.305

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 202.305 - Unlawful Removal of Oil

On notice from the comptroller, no person may remove oil 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.

Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 12, eff. July 21, 1987

Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.