§ 201.201 Tax Due
§ 201.202 Payment of Tax
§ 201.203 Producer’s Report
§ 201.2035 First Purchaser’s Report
§ 201.204 First Purchaser to Pay Tax
§ 201.2041 Producer to Pay Tax On Certain Gas
§ 201.205 Tax Borne Ratably
§ 201.206 Transfer of Ownership
§ 201.207 Determination of Overpaid Amounts
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Tax Code Chapter 201 > Subchapter E - Reports and Payments

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Month: means a calendar month. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005