State of Texas – Fiscal Management

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Revenue Object 3381 – Oil-Field Cleanup Regulatory Fee on Oil
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Legal Citations:
Revenue Type: Cash — Natural Resources
Origin Date: 1991 by S.B. 1103, 72nd Leg., R.S.
Issue Date: 1991-09-01
Revised Date: 2017-12-20

Description


A regulatory fee is imposed on crude petroleum produced in this State in the amount of five-eighths of one cent on each barrel of 42 standard gallons. Fee in addition to other taxes imposed.



Due Date


Monthly (filed in conjunction with Oil Production Tax, Revenue Code 3290)



Notes


S.B. 1103, 72nd Leg., R.S. repealed this fee as of August 31, 1999. S.B. 115, 76th Leg., R.S. repealed the repealer, leaving the fee in effect on September 1, 1999.

Rate amended by S.B. 310, 77th Leg., R.S. 

Previously deposited to GR Account 0145 - Oil-Field Cleanup. Account abolished by S.B. 1, 82nd Leg., 1st C.S. and deposit changed to new GR Account 5155 - Oil and Gas Regulation and Cleanup effective 9-28-11.



USAS Values


Appropriation Year 26
USAS Title OIL-FIELD CLEANUP REG FEE - OIL
Receipt Category 08 – Natural Resources
Receipt Type 10 – Business/Professional Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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