ROYALTY OWNER'S RECORDS.

Tex. TAX Code § 202.104.
in effect
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The owner of a royalty interest shall keep: (1) a record of all money received as royalty from each producing leasehold in the state; and (2) a copy of all settlement sheets furnished by a purchaser or operator or other statement showing the number of barrels of oil for which a royalty was received and the amount of tax deducted.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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