Tex. Tax Code § 202.156
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The tax shall be borne ratably by all interested parties, including royalty interests. Producers or purchasers of oil, or both, are authorized and required to withhold from any payment due interested parties the proportionate amount of tax due.
Tex. Tax Code § 202.156