Tex. Tax Code § 202.154
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the producer does not sell oil produced in the same month it is produced, the producer shall pay the tax imposed by this chapter as if the oil were sold that month. In such a case, the working interest operator may pay the tax and deduct it from the interest of other interest holders.
Tex. Tax Code § 202.154