Tex. Tax Code § 201.054 — TAX ON LIQUID HYDROCARBONS

(a) There is imposed on each producer a tax on the market value of liquid hydrocarbons, other than condensate, recovered from gas produced in the state by a producer. (b) The rate of the tax imposed by this section is the same as the rate of the tax imposed by Section 201.052 of this code. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.