Texas § TX.201.204 - FIRST PURCHASER TO PAY TAX
Full text of Texas The Texas Constitution § TX.201.204 — FIRST PURCHASER TO PAY TAX, with citation guidance and answers to common questions.
§ TX.201.204. FIRST PURCHASER TO PAY TAX
FIRST PURCHASER TO PAY TAX. (a) Except as provided by Section 201.2041 , a first purchaser shall pay the tax imposed by this chapter on gas that the first purchaser purchases from a producer and takes delivery on the premises where the gas is produced. (b) A first purchaser shall withhold from payments to the producer the amount of the tax that the first purchaser is required to pay. This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer. (c) Money withheld by a first purchaser under this section is held in trust for the use and benefit of the state and may not be commingled with other funds of the first purchaser. Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 2, eff. July 21, 1987.
Frequently Asked Questions About Texas § TX.201.204
What does The Texas Constitution § TX.201.204 cover?
Section TX.201.204 ("FIRST PURCHASER TO PAY 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.201.204?
A common citation format is "The Texas Constitution § TX.201.204" (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.201.204 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.