Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Natural Resources |
| Origin Date: 1991 by S.B. 1103, 72nd Leg., R.S. |
| Issue Date: 1991-09-01 |
| Revised Date: 2011-09-28 |
A regulatory fee is imposed on gas initially produced and saved in this state in the amount of one-fifteenth of one cent for each thousand cubic feet. The fee is in addition to other taxes imposed.
Monthly or annually (filed in conjunction with Natural Gas Production Tax, Revenue Code 3291)
S.B. 1103, 72nd Leg., R.S. repealed this fee as of August 31, 1999. S.B. 115, 76th Leg., R.S. repealed the repealer, leaving the fee in effect on September 1, 1999.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.
| Appropriation Year | 26 |
|---|---|
| USAS Title | OIL-FIELD CLEANUP REG FEE - GAS |
| 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 |