Issue Date: 1991-09-01
Revised Date: 2011-09-28

Legal Citations

Object Type

Cash — Natural Resources

Origin Date

1991 by S.B. 1103, 72nd Leg., R.S.

Description

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.

Due Date

Monthly or annually (filed in conjunction with Natural Gas Production Tax, Revenue Code 3291)

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S.B. 1103, 72nd Leg., R.S. repealed this fee as of August 31, 1999. S.B. 115, 76th Leg., R.S. repealed the repealer, leaving the fee in effect on September 1, 1999.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 25
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