Tex. Tax Code § 201.055 — TAX ON CONDENSATE

(a) There is imposed on each producer a tax measured by the amount of condensate recovered from gas produced in this state by a producer. (b) The tax imposed by this section is at the same rate as the rate of the tax imposed on oil by Section 202.052 of this code. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.