VALUE IF CONSIDERATION INCLUDES EXTRACTS.

Tex. TAX Code § 201.103.
in effect
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If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall be computed on the gross value of all things of value received by the producer, including a bonus or premium.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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