Texas § TX.202.006 - TAXPAYER IDENTIFICATION NUMBER
Full text of Texas The Texas Constitution § TX.202.006 — TAXPAYER IDENTIFICATION NUMBER, with citation guidance and answers to common questions.
§ TX.202.006. TAXPAYER IDENTIFICATION NUMBER
TAXPAYER IDENTIFICATION NUMBER. (a) Except as otherwise provided by Subsection (b), each producer must obtain a taxpayer identification number from the comptroller. (b) A producer whose only ownership interest in the oil is a royalty interest must obtain a tax identification number from the comptroller only if the producer has elected to take the producer's share of production in kind or if the comptroller determines that the producer's activity or interest requires that a number be assigned to protect the state's interest in the tax attributable to the producer. Added by Acts 1993, 73rd Leg., ch. 587, Sec. 33, eff. Jan. 1, 1994. SUBCHAPTER B. TAX IMPOSED
Frequently Asked Questions About Texas § TX.202.006
What does The Texas Constitution § TX.202.006 cover?
Section TX.202.006 ("TAXPAYER IDENTIFICATION NUMBER") 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.202.006?
A common citation format is "The Texas Constitution § TX.202.006" (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.202.006 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.