Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply.

Rule §3.36 – Estimated Tax Payments

This regulation was repealed because the statute that addresses odd-numbered calendar year estimated tax payments was repealed on September 1, 2001.

Rule §3.38 – Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well

This regulation was repealed because the TERRA program was repealed on September 1, 2001.

These provisions are effective October 1, 2013.

For Further Information

Texas Comptroller of Public Accounts – 34 TAC §3.36

Texas Comptroller of Public Accounts – 34 TAC §3.38