| Issue Date: | 1991-09-01 |
|---|---|
| Revised Date: | 2017-12-20 |
Legal Cites
- Natural Resources Code sec. 81.116
Object Type
Cash — Natural Resources
Origin Date
1991 by S.B. 1103, 72nd Leg., R.S.
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)
Collecting Agencies
Deposit Funds
Note
S.B. 1103, 72nd Leg., R.S. repealed this fee as of August 31, 1999. S.B. 115, 76th Leg., R.S. repealed the repealer, leaving the fee in effect on September 1, 1999.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 | 24 |
|---|---|
| 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 |