Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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General Information


Natural gas producers and purchasers can establish a tax account with the Comptroller's office by filing a Crude Oil and Natural Gas Tax Questionnaire Form (#AP-134). This application must be submitted by every person (sole owner, partnership, corporation or other organization) who produces and/or purchases crude oil and/or natural gas. An example of the application form #AP-134 is on Page 2 and instructions are on Page 3. Any questions regarding this application can be answered by calling toll free, nationwide at (800) 531-5441, ext. 3-4455. The Austin telephone number is (512) 463-4455.


The natural gas reports are identified by the description on the top, left-hand corner of the report and by the transaction code located on top of Page 1 in block "a." Taxpayers who are both producers and purchasers are required to file producer and purchaser reports separately. Whenever a producer is purchasing its own gas, the producer must report lease data only on the producer report using its own taxpayer information including name on line 12 and number on line 13.

The Comptroller's office produces preprinted, tax-report information for supplemental pages from taxpayer data reported on the previous three tax returns. The preprinted information changes in the following situations:

  • If no data is reported on a preprinted lease or if a lease report contained errors in the previous three consecutive months, the preprinted information in lines 1 through 13 of the supplemental pages will be dropped from future monthly preprinted forms.
  • A new lease will be added to the monthly preprinted report form after it has been reported and processed correctly for three consecutive months.

Even if a lease had no production, to prevent preprinted information in lines 1 through 13 of the producer report from being dropped, taxpayers must report zero amounts in blocks 14 through 24. To retain data in lines 1 through 12 of the purchaser report, taxpayers must report zero amounts in blocks 14 through 22.

Crude Oil and Natural Gas Texas Tax Questionnaire

(Back of Form #AP-134)
Crude Oil and Natural Gas Texas Tax Questionnaire


Producers with an average monthly tax liability of less than $200 per year have the option of filing their producer's natural gas report annually or monthly. If a producer's tax liability reaches $2,400 within a year, it is required to file monthly.

Annual producers going out of business are required to file an annual report by the 20th of the second month after ceasing production. The last report, commonly called the "final" report, must indicate all taxable and nontaxable production from the beginning of the year through the last day of production.

Preprinted data on natural gas reports for annual filers is based on the previous year's report. Data reported by a corresponding purchaser will cause lease information to preprint on the producer's report.


All active natural gas taxpayers must file either annual or monthly reports even if no taxable production or purchases occurred. If no activity occurs during a reporting period, Page 1 of the report form must be submitted and indicate "NOTHING TO REPORT" in block "j." This will keep the Comptroller's office from issuing a delinquency notice.

It is the taxpayer's responsibility to notify the Comptroller's office of a change in reporting status. For example, a status change would include a company name change, taxpayer number change, change from sole owner to partnership, merger or acquisition and change to inactive status. Whenever a producer or purchaser submits a "final" report, the Comptroller's office must be notified in writing via a letter indicating:

  • effective date;
  • new owner(s), in the event of a sale or transfer of property; and
  • address of new owner(s), if available.


The Comptroller's office offers natural gas taxpayers two filing methods:

  1. Paper - Reports are blank or preprinted. The original and amended report forms for natural gas tax producers and purchasers are on the Comptroller's Web site at http://www.window.state.tx.us/taxinfo/taxforms/11-forms.html.
  2. Electronic - Monthly and amended reports can be filed over the Internet using the Texas Comptroller's Electronic Tax Filing Data Entry Program, called PETRO, on a personal computer. The PETRO software calculates the tax due and formats the report in an electronic data interchange (EDI) format. The report is sent to the Comptroller's office via the Internet at http://www.window.state.tx.us/taxinfo/etf/transmitedi.html.


Effective Jan. 1, 2008, Senate Bill 377, taxpayers paying the state of Texas $50,000 or more during the preceding fiscal year are required by law to transmit electronically the tax report data to the Comptroller's office. Businesses can request a waiver from the electronic reporting requirement by contacting the Electronic Reporting Section at (800) 442-3453 or (512) 463-3630.

Preprinted report forms will not be generated to taxpayers who are required to transmit data electronically. A 5 percent penalty may be assessed on the "Tax Due Amount" if a taxpayer does not comply with the electronic reporting requirement. Businesses can request a waiver from the electronic reporting requirement by contacting the Electronic Reporting Section at (800) 442-3453.

Natural gas taxpayers can use the Electronic Reporting program using the EDI software to meet this reporting requirement. For more information on the electronic reporting programs access the Comptroller's office Web site at: http://www.window.state.tx.us/services/.

The advantages of electronic reporting include:

  • free software
  • ability to import data from Excel, Lotus 1-2-3, or Quattro Pro
  • direct internet links to upload and/or download data
  • available 24 hours a day
  • reduction of paperwork
  • elimination of postage costs, and
  • automatic calculation of tax due.


Tax professionals must be pre-approved by the Comptroller's office before filing via the EDI Tax Reporting system. They must have a federal identification number (FIN) or a Texas taxpayer number. Once approved, tax professionals are issued a WebFile number to access the system and a transmitter number to be entered into the EDI file to identify the submitter. To begin the approval process you must call the Comptroller's office at (800) 442-3453 or (512) 463-3630.

Consultants or any person/entity filing on behalf of a Natural Gas or Crude Oil taxpayer must have a valid Limited Power of Attorney on file with the Comptroller's Office. A special Web Inquiry number which is an 8-character, alphanumeric code that begins with "WI", will be assigned and used to access the EDI system and also view reports and data on your clients account. To obtain the "WI" number, contact the Comptroller's office at (800) 531-5441, ext. 3-4455.


When the EDI system is used for the first time, a taxpayer or taxpayer representative must register with an 11-digit Texas taxpayer number. You will be asked for information to establish that you are the taxpayer or representative for whom you are filing reports. During the registration process you will be required to create a Personal Identification Number (PIN), which will be used for future logins to the system.


Taxpayers and tax professionals must successfully complete the testing and approval process set out by rule of the Comptroller's office. For testing purposes, taxpayers will be required to enter their taxpayer number and WebFile number to get started. Tax professionals will be required to enter the taxpayer number and WebFile number for each taxpayer for whom they will be transmitting test data. In the future when you use this system, you will need to log on with an 11-digit Texas taxpayer number and a PIN.


Minimum system requirements:

  • 166Mhz PC
  • Windows NT, XP, 2000 and 2003
  • 32 MB RAM
  • 20 MB of hard drive space
  • mouse, and
  • internet access


Taxpayers and tax professionals can file their taxes using the Comptroller's free software for the crude oil and natural gas taxes. Tour of the software is available at the following Web site: http://www.window.state.tx.us/taxinfo/etf/edidemo/


EDI filers transmitting reports to the Comptroller's office will receive a confirmation number upon completion of filing. This provides the taxpayer a receipt for electronically filed returns and payments, offering the same benefits as certified mail without the cost. A confirmation e-mail also is sent.


Software developers can download the EDI maps for the ANSI ASC X12 813 transaction set for writing tax-filing software. Taxpayers can also download the Texas EDI maps for creating their own electronic reports or using EDI translation software. The Federation of Tax Administrators offers information about use of the 813 transaction set by other states for electronic tax filing. A "Quick Reference Guide" is available on the Comptroller's Web site: http://www.window.state.tx.us/taxinfo/etf/96-998.pdf


Producer and Purchaser Monthly Filers:

Original report and tax payment are due on the 20th day of the second month following the month of production.

Producer Annual Filers:

Original report and tax payment are due on February 20th of the following year.

If the due date falls on a Saturday, Sunday, or a legal holiday, the report and tax payment is due the next business day. Legal holidays are defined by the Texas Legislature. Holidays may change from one year to the next or due to legislative changes.

Statute of Limitations

The statute of limitation for filing natural gas tax reports is four years prior to, or on, the due date of a report period.


Effective Jan. 1, 2008, Senate Bill 377 requires natural gas taxpayers paying more than $10,000 in a fiscal year to use the Comptroller's office Electronic Funds Transfer (EFT) process to transmit their payments. Information on how to submit payments electronically is found on the Comptroller's Web site: http://www.window.state.tx.us/taxinfo/etf/96-590.pdf

Electronic filers must comply with established report due dates indicated on the next page. Approved electronic tax filers can make their payments using the EDI payment option or continue to make their payments by Electronic Funds Transfer (EFT) or by check if you are not a mandatory EFT payor.

If you transmit your tax payment with your report, you will need to transmit the file before 2:30 p.m. (CT) the last banking business day before the due date. Your returns without payments must be transmitted by 11:59 p.m. (CT) on the due date. Any return transmitted after this time will be considered late and appropriate penalties will be assessed. For your convenience, the EDI system operates 24 hours a day. Below are the due dates for EDI payments for 2008.

TEXNET, the State of Texas Financial Network, is designed as a method to receive EFT payments from taxpayers. All taxpayers required by law to remit payments via EFT must use TEXNET to remit these payments.

Crude oil and natural gas tax filers voluntarily remitting payments via EFT and filing electronically through EDI may use the payment feature in EDI to pay via TEXNET or may pay via check.


ACH Debit authorizes the state to debit your account and credit the state's bank account. ACH Debit transactions can be transmitted via TEXNET, WebEFT and EDI. ACH Credit authorizes your financial institution to debit your account and credit the state's bank account. ACH Credit transactions can be transmitted to TEXNET.


The following are various ACH Debit options for mandatory EFT payments and mandatory electronic filing.

Note: The payment deadlines comply with U.S. banking timelines.

Natural gas taxpayers using the EFT process must comply with the payment deadlines. A penalty of five percent (5%) may be assessed on the "NET AMOUNT" of each "NON-EFT" payment. For more information on this payment requirement and the Electronic Fund Transfer process, access the Comptroller's office Web site at: www.window.state.tx.us. Businesses may seek a waiver of penalty assessments by faxing a written request to (512) 936-6225 or mailing a request to:

The Comptroller of Public Accounts
Electronic Reporting Section
P.O. Box 13528
Austin, TX 78711-3528


The natural gas production tax is a tax on the production of natural gas in the state of Texas and is described in Chapter 201 of the Texas Tax Code. The tax is also referred to as a severance tax on natural gas or occupation tax on the occupation of producing natural gas.

All natural gas produced and "saved" in the state of Texas is taxable. The term "saved" indicates gas produced or recovered from the successful drilling of a well and is either sold or used by the producer for lease operations or donated to other parties for other uses. As a result, the tax report requires the reporting of raw gas sold and gas used for lease operations.

All gas volumes should be reported in MCF (1,000 cubic feet) at a pressure base of 14.4 pounds plus four ounces (14.65 pounds absolute), as indicated in Section 91.052 of the Texas Natural Resources Code.

Tax Code part 1
Tax Code part 2


The following are the natural gas volume conversion formulas used to convert MCF to MMBTU or MMBTU to MCF.

To convert MCF to MMBTU, use the following formula:

Crude Oil and Natural Gas Texas Tax Questionnaire

All gas produced is taxable, except for the following conditions:

  1. Gas injected into the earth in this state, unless sold for such purpose.
  2. Gas produced from oil wells with oil and lawfully vented or flared.
  3. Gas used for lifting oil, unless sold for such purpose. (Gas used in motors to pump oil is taxable, as is gas used in prime movers for gas lift operations.)
    NOTE: Gas produced and disposed of in a nontaxable manner, as outlined in 1, 2 or 3 above, must not be reported.
  4. Gas produced from a well that qualifies for a legislative exemption.
  5. Governmental exemptions. See Rule 3.14 for Natural Gas Production Tax on the next page.


  1. If the gas is sold for cash at or near the well-head, the taxable value is the producer's gross receipts. Reimbursement for severance tax should not be included.
  2. If the consideration for the sale of the gas includes a portion or all of the products and/or residue of the gas, then the gross value of the gas shall be all things of value received.
  3. Marketing costs incurred by the producer after normal lease separation may be deducted from the gross receipts to determine the net taxable value. Costs incurred in producing the gas are not deductible.
  4. Raw gas used on the lease shall have the same taxable value as gas sold. Available residue gas returned and used on the lease shall have the same value the producer would have received had it been sold.

The following conditions may apply:

  • If gas is being produced and used on a lease from which there are no gas sales, use the prevailing market value of comparable gas in the same general area.
  • If no comparable gas, use the county average published by the Comptroller's office on the web: http://www.window.state.tx.us/taxinfo/nat_gas/county_avg.htm


The tax rate is 7.5 percent (or 0.075) of the market value of the gas, which is produced and saved. The market value of gas is its value at the mouth of the well from which it is produced. When gas is sold for cash only, the tax shall be computed on the producer's gross cash receipts.

Often times there is no market for the gas at the mouth of the well due to, either the location of the well, or the condition of the gas. The costs incurred in getting the gas to the market are deductions from the gross cash receipts and are referred to as marketing costs.


A 7.5 percent (or 0.075) tax is imposed on each producer based upon the market value of liquid hydrocarbons recovered from gas produced in the state by a producer.


A 4.6 percent (or 0.046) tax is imposed on each producer based upon the amount of condensate recovered from gas produced in the state by a producer.

Condensate means liquid hydrocarbons that are, or can be, recovered from gas by a separator. This includes drip gas, compressor or dehydrator liquids if the producer of the gas receives a value for the liquids or if the liquids are returned to the producer.

Since condensate is produced in conjunction with natural gas, it is taxed under the natural gas tax statutes. The tax rate, however, is the same for condensate as the tax rate for crude oil. As is the case with crude oil, trucking charges are allowed as a deduction from the taxable value. Other types of marketing costs are not allowed as a deduction.

If a purchaser recovers the liquids and the producer does not receive any value for the liquids, they are not taxable.

Texas Administrative Code part 1
Texas Administrative Code part 2


The tax rate one-thirtieth (1/30) of one cent (or .000333) for each thousand cubic feet (MCF) of the gas produced was imposed through Aug. 31, 2001, or the August 2001 report period. An increase to the oil field clean-up regulatory fee to one-fifteenth (1/15) of one cent (.000667) for each MCF of gas produced was imposed effective Sept. 1, 2001, or the September 2001 report period.

This fee does not apply to condensate (CN) or residue gas (RS) if the residue volume has been reported as part of raw gas (RG) or products (PR), exempt interests or high cost gas produced only through Aug. 31, 2003. Effective Sept. 1, 2003, the Natural Resources Codes was amended by House Bill 3442 to ensure that the oil field clean-up fee is not exempt from the exemptions for high cost gas (reduced tax rate), incremental production, co-production projects, enhanced oil recovery projects, two and three year inactive wells, TERRA and flared gas.


The following is Rule 3.18 and it relates to tax reimbursement.

Texas Administrative Code part 1
Texas Administrative Code part 2


The natural gas tax reports require information to be reported at by lease level. The lease name shown on the reports should correspond to the lease name shown on the Railroad Commission Proration Schedule.

The lease identification number reported to the Comptroller's office consists of three different fields, which are:

  1. LEASE TYPE - The "lease type" is identified by one of the following number:
    • 1 (one) indicates lease is classified as an oil reservoir.
    • 2 (two) indicates lease is classified as a gas reservoir.
  2. COUNTY CODE - The county code consists of three-digit number designated by the Comptroller's office for each county in Texas. The county code list is in the Reference section of this book. If the lease overlaps a county line, the county where the purchase meter is located should be reported on the natural gas tax report.
  3. LEASE NUMBER - The Railroad Commission assigns a six-digit identification number for each gas lease that is tied to a well or a five-digit identification number for each oil lease that is tied to one or more wells. These lease identification numbers are reported on the natural gas tax report and consist of one of the following:
    • five-digit lease identification number assigned to an oil lease, plus a preceding zero.
    • six-digit gas well completion number.
    • two-digit "R3" code and four-digit identification number assigned to a plant or drip station by the Texas Railroad Commission.
      Check-Digit: The check-digit in line 7 of the producer and purchaser report is no longer part of the lease identification number and it mostly used for key entry purposes. No edits are in place for the check-digit field. If a different or incorrect digit is reported, no report error will be generated.
      New or acquired properties must be written on the report with the county name and county code, drilling permit number and lease name. The Comptroller's office will research the lease number on the Railroad Commission's records. If the new lease is found, the lease information will be added to the Comptroller's lease records. The new lease will then be added to the preprinted paper report forms after the lease information is corrected on the prior report periods.


Gas is considered an "off lease sale" when delivery of the gas to the purchaser is made away/off the lease. If the purchaser takes delivery of the gas off the lease, then the purchaser is required to withhold and remit the tax. However, if the purchaser takes delivery of gas at a common point meter and the gas is from more than one lease, then that transaction is considered an off-lease sale. In those cases, the purchaser is not required to withhold or remit the tax. The purchaser is then taking title to the gas away from the lease.

The total lease production should be reported for each secondary taxpayer report detail line if the secondary numbers are for multiple purchasers that take delivery of the gas on the lease where the gas is produced. If the producer is selling to multiple purchasers and the gas sales are off-lease transactions, the producer will add all of the sales and report one volume and one value and list the producer's taxpayer number in the secondary block.

When a producer is reporting the gas sold as an "off lease sale", the producer must always mark "yes" on the natural gas tax original and amended report in Line 11 because a producer will always be liable for the tax.

Examples of "On Lease" Deliveries:

  • Producers must report the actual purchaser when gas is taken by the purchaser on the lease.
  • The purchaser is a gas processing plant and the plant's gathering system extends to the leases in the area.
  • The purchaser is a gas pipeline and the pipeline connection is near the separator on the lease.
  • The purchaser is a spot market purchaser. The contract between the producer and the spot market purchaser calls for the gas delivery to be made through the existing pipeline connection on the lease.
  • The producer contracts with a gas processing plant to process the produced gas for liquids (after lease separation). The plant pays the producer for the gas products in accordance with the processing agreement, and the plant's gathering system extends to the leases in the area served.
  • The purchaser is an end user located out of Texas but has arranged for transportation. The contract between the producer and the purchaser calls for delivery of the gas to be made through the existing pipeline connection on the producer's lease.

Examples of "Off Lease" Delivery:

  • The plant processes the gas and delivers the residue to the producer's designated purchaser at the tailgate of the plant. The purchaser is not the plant operator; therefore, the residue sale is off the lease.
  • The purchaser is a local distribution company (LDC) located out of state. The contract between the LDC and the producer requires the producer to deliver the gas into the pipeline facilities of Company A located in Bee County, Texas. These facilities are not on the producer's lease, so the producer contracts with another pipeline to carry the gas from the producer's lease to the Bee County interconnect facility.
  • The purchaser is a local distribution company (LDC) located out of state. The contract between the LDC and the producer requires the producer to deliver the gas directly to the city gate of the out of state LDC.
  • The producer has two adjoining gas leases, lease A and lease B. There is a dehydrator on lease B and a pipeline connection near the dehydrator. The producer runs the production from both leases through the dehydrator and sells the gas to the purchaser owning the connection on lease B.


Drip gas, compressor and dehydrator liquids are taxable if the producer of the gas from which the liquids were separated receives a value for the liquids or if the liquids are returned to the producer.

If the liquids are recovered by a purchaser and the producer does not receive any value for the liquids, they are not taxable.


  • Producer "A" operates a gas lease. The gas from the lease runs through a dehydrator belonging to the producer. Some liquids fall out of the gas and are run into the lease condensate storage tank. These liquids are taxable and should be reported as lease condensate, commodity CN-4 by both the producer and the purchaser.
  • Producer "A" operates two adjoining gas leases. The gas from both leases runs through a dehydrator belonging to the producer. Some liquids fall out of the gas at the dehydration facility and are stored in a stock tank at the plant site where they are occasionally sold to an area purchaser. These liquids are taxable and should be reported as condensate, commodity CN-4 by both producer and purchaser. On the original and amended report, the lease name should be indicated on Line 1; the lease number on Line 7 should indicate: R3 and the last four digits of the assigned Texas Railroad Commission lease number.
  • Purchaser "C" has a gas conditioning facility on their gas transmission line. Some gas liquids are recovered at this facility and are sold as condensate. All of the gas going through the treating plant has been purchased by "C" and none of the revenue from the liquids is disbursed to the producers of the gas. The liquids are not taxable and should not be reported.
  • Company "A" operates a gas gathering and treating facility. Company "A" contracts with several gas producers in the area to perform gas gathering and treating services. Company "A" does not purchase the gas. Company "A" recovers and sells compressor and/or dehydrator liquids and, in accordance with the terms of the service contract with the producer, disburses the revenue to the producers. The liquids are taxable. The purchaser should withhold and send to the Comptroller's office the tax on these liquids.

Any person purchasing liquids at gas treating facilities or at pipeline drip stations should contact the Comptroller's office if there is any question as to whether the tax is due.


Reporting Summary Items

In unusual situations, the Comptroller's office will consider granting a taxpayer permission to report minor adjustments covering several reporting periods in lieu of completing an amended report for each period involved. A taxpayer must first contact the Tax Policy Division at the Comptroller's office for permission.

Example of An Unusual Situation:

A purchaser has made a contract settlement payment to the producer for an extended period of time. The additional value cannot be allocated back to each well and production. The following is required by the Tax Policy Division:

  1. a summary schedule that includes the adjustments by each report period,
  2. lease type, county, and lease identification number(s), and
  3. a cover letter explaining the unique circumstances.

Voluntary Disclosure Agreements


The Texas Comptroller of Public Accounts is committed to promoting taxpayer compliance. In an effort to accomplish this objective, a Voluntary Disclosure Agreement (VDA) is available to taxpayers who want to comply with our tax laws. Standard written agreements will be made available for all taxes administered by our agency to which we can enter into such agreements.

In our commitment to fairness in the administration of our taxes, we adhere to the following general guidelines:

  • Liabilities due to failure to collect taxes and/or file the applicable reports will be limited to reports due four years from the initial taxpayer contact date.
  • All taxes that were actually collected by the seller need to be remitted (i.e., there is no four-year limitation on tax collected not remitted).
  • Statutory penalties will be waived.
  • Interest will be waived on taxes voluntarily disclosed and paid that were not collected.
  • Agreements will be offered to taxpayers who have not been contacted regarding an audit either verbally or in writing.
  • Agreements will not be offered to taxpayers who are under investigation regardless of whether or not they have been notified about the investigation.


Initial Taxpayer Contact. A company representative initiates the process on behalf of their anonymous client by contacting the Business Activity Research Team (BART) in writing at:

Texas Comptroller of Public Accounts
Business Activity Research Team
P.O. Box 13003
Austin, Texas 78711-3003
(800) 688-6829
fax: (512) 305-9918

The following information must be provided:

  • The type of entity (i.e., corporation, partnership, etc.)
  • A brief description of the company's business including its specific activities in Texas.
  • Date the company began business and date the company began business activities in Texas.
  • Disclosure of the tax type (i.e., sales, franchise, etc.) for which an Agreement or Agreements is/are requested and specify any taxes that the corporation is already set up for in Texas.
  • Whether the company has been contacted by the Texas Comptroller of Public Accounts.
  • Whether the company has collected, but not remitted, any Texas tax.
  • An estimate of the amount of taxes due.
  • Any additional information or extenuating circumstances to support the request.

Processing the Voluntary Disclosure Agreement

  • Once a determination is made that the taxpayer has complied with our program guidelines, preliminary approval will be obtained from the Deputy Comptroller to enter into a VDA.
  • A VDA will be prepared and sent to the company representative with the appropriate tax applications and Texas Nexus Questionnaire (TNQ) for completion and return within thirty (30) days.
  • Upon receipt of the signed VDA and package of the appropriate tax applications and completed TNQ from the taxpayer, BART will perform an initial review process to determine if the taxpayer has been contacted regarding an audit or investigation that might disqualify them from entering into a VDA. The VDA, after verification of no audit or investigation, is signed and executed by the Manager of Audit.
  • The executed VDA is returned to the taxpayer with the applicable reporting forms. The tax data and payment of the voluntarily disclosed taxes are due back to the BART group within 60 days.

Information for Voluntary Disclosure Agreements

  • The Comptroller of Public Accounts reserves the right to deny the waiver of penalty and/or interest or to void the agreement if a taxpayer does not adhere to our program policies and procedures.
  • Disclosure periods remain open to future audit.
  • Any potential problems regarding full payment of the disclosed taxes should be included in the "initial taxpayer contact" letter, along with any request for payment agreement.
  • The Comptroller may change these policies and procedures at any time.
  • As a result of House Bill 1840 of the 77th Legislative Session, the Comptroller may waive penalty and interest imposed on certain delinquent unclaimed property. Taxpayers who meet the appropriate criteria can now enter into a VDA with our agency.

Multistate taxpayers who wish to approach a number of states simultaneously may wish to use the services of the National Nexus Program of the Multistate Tax Commission, http://www.mtc.gov/Nexus.aspx?id=534.

For more information on Voluntary Disclosure Agreements, call toll free (800) 688-6829 or write to this address:

Texas Comptroller of Public Accounts
Business Activity Research Team
P.O. Box 13003
Austin, Texas 78711-3003
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