Texas § TX.202.052 - RATE OF TAX
Full text of Texas The Texas Constitution § TX.202.052 — RATE OF TAX, with citation guidance and answers to common questions.
§ TX.202.052. RATE OF TAX
RATE OF TAX. (a) The tax imposed by this chapter is at the rate of 4.6 percent of the market value of oil produced in this state or 4.6 cents for each barrel of 42 standard gallons of oil produced in this state, whichever rate results in the greater amount of tax. (b) For oil produced in this state from a new or expanded enhanced recovery project that qualifies under Section 202.054 of this code, the rate of the tax imposed by this chapter is 2.3 percent of the market value of the oil. (c) The exemptions described by Sections 202.056 , 202.059 , and 202.060 apply to oil produced in this state from a well that qualifies under Section 202.056 , 202.059 , or 202.060 , subject to the certifications and approvals required by those sections. Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 795, Sec. 1, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 604, Sec. 1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1015, Sec. 1, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 989, Sec. 4, eff. Jan. 1, 1996. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 11, eff. January 1, 2006.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.202.052
What does The Texas Constitution § TX.202.052 cover?
Section TX.202.052 ("RATE OF TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.202.052?
A common citation format is "The Texas Constitution § TX.202.052" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.202.052 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.