Tex. Tax Code § 201.053 — GAS NOT TAXED

The tax imposed by this chapter does not apply to gas: (1) injected into the earth in this state, unless sold for that purpose; (2) produced from oil wells with oil and lawfully vented or flared; (3) used for lifting oil, unless sold for that purpose; or (4) produced in this state from a well that qualifies under Section 202.056 or 202.060 . Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 7, eff. January 1, 2006.