Texas § TX.202.202 - FIRST PURCHASER'S REPORT
Full text of Texas The Texas Constitution § TX.202.202 — FIRST PURCHASER'S REPORT, with citation guidance and answers to common questions.
§ TX.202.202. FIRST PURCHASER'S REPORT
FIRST PURCHASER'S REPORT. (a) On or before the 25th day of each calendar month, each first purchaser or his authorized agent shall file a report with the comptroller. The report must contain the following information concerning oil purchased from a producer during the preceding calendar month: (1) the number of barrels of oil purchased from each lease for each producer; (2) the amount paid to each producer for each lease from which oil was purchased; (3) the name and address of each producer; (4) each county in which each lease from which the purchased oil was produced is located; (5) the name and lease identification number of each lease from which the purchased oil was produced; and (6) other information the comptroller may reasonably require. (b) If the report the first purchaser is required to file shows additional tax due, the first purchaser must pay the additional tax when he files the report. Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1376, ch. 284, Sec. 3, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1040, Sec. 56, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1183, Sec. 5, eff. Sept. 1, 2001.
Frequently Asked Questions About Texas § TX.202.202
What does The Texas Constitution § TX.202.202 cover?
Section TX.202.202 ("FIRST PURCHASER'S REPORT") 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.202.202?
A common citation format is "The Texas Constitution § TX.202.202" (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.202.202 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.