Tex. Tax Code § 202.251
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The tax imposed by this chapter is the primary liability of the producer and is a liability of the first purchaser and each subsequent purchaser. Failure of the first purchaser to pay the tax does not relieve the producer or a subsequent purchaser from liability for the tax. A purchaser of oil produced in the state shall satisfy himself that the tax on that oil has been or will be paid by the person liable for the tax.
Tex. Tax Code § 202.251