Part I - TAX ON PRODUCTION OF OIL AND GAS
- Section 211.01 - Definitions
- Section 211.02 - Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil
- Section 211.025 - Gas production tax; basis and rate of tax
- Section 211.0251 - Credit for contributions to eligible nonprofit scholarship-funding organizations
- Section 211.0252 - Credit for contributions to the New Worlds Reading Initiative
- Section 211.0253 - Credit for contributions to eligible charitable organizations
- Section 211.0254 - [Effective 7/1/2024] Child care tax credits
- Section 211.026 - Sulfur production tax; basis and rate of tax
- Section 211.027 - Exemptions
- Section 211.04 - Assessment upon escaped oil; claims against same
- Section 211.06 - Oil and Gas Tax Trust Fund; distribution of tax proceeds
- Section 211.075 - Payment of tax; returns; filing requirements; estimated tax declarations
- Section 211.076 - Interest and penalties; failure to pay tax or file return; estimated tax underpayments
- Section 211.09 - Collection of tax; duties of producer, operator, and purchaser
- Section 211.125 - Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality
- Section 211.13 - Tax exclusive
- Section 211.18 - Records
- Section 211.25 - Tax crimes; punishment for violation of this part