References
County Codes
|
Texas County |
CPA Code |
RRC Dist |
|---|---|---|
| Anderson | 001 | 06 |
| Andrews | 002 | 08 |
| Angelina | 003 | 06 |
| Aransas | 004 | 04 |
| Archer | 005 | 09 |
| Armstrong | 006 | 10 |
| Atascosa | 007 | 01 |
| Austin | 008 | 03 |
| Bailey | 009 | 8A |
| Bandera | 010 | 01 |
| Bastrop | 011 | 01 |
| Baylor | 012 | 09 |
| Bee | 013 | 02 |
| Bell | 014 | 01 |
| Bexar | 015 | 01 |
| Blanco | 016 | 01 |
| Borden | 017 | 8A |
| Bosque | 018 | 05 |
| Bowie | 019 | 06 |
| Brazoria | 020 | 03 |
| Brazos | 021 | 03 |
| Brewster | 022 | 08 |
| Briscoe | 023 | 10 |
| Brooks | 024 | 04 |
| Brown | 025 | 7B |
| Burleson | 026 | 03 |
| Burnet | 027 | 01 |
| Caldwell | 028 | 01 |
| Calhoun | 029 | 02 |
| Callahan | 030 | 7B |
| Cameron | 031 | 04 |
| Camp | 032 | 06 |
| Carson | 033 | 10 |
| Cass | 034 | 06 |
| Castro | 035 | 10 |
| Chambers | 036 | 03 |
| Cherokee | 037 | 06/6E |
| Childress | 038 | 10 |
| Clay | 039 | 09 |
| Cochran | 040 | 8A |
| Coke | 041 | 7C |
| Coleman | 042 | 7B |
| Collin | 043 | 05 |
| Collingsworth | 044 | 10 |
| Colorado | 045 | 03 |
| Comal | 046 | 01 |
| Comanche | 047 | 7B |
| Concho | 048 | 7C |
| Cooke | 049 | 09 |
| Coryell | 050 | 7B |
| Cottle | 051 | 8A |
| Crane | 052 | 08 |
| Crockett | 053 | 7C |
| Crosby | 054 | 8A |
| Culberson | 055 | 08 |
| Dallam | 056 | 10 |
| Dallas | 057 | 05 |
| Dawson | 058 | 8A |
| Deaf Smith | 059 | 10 |
| Delta | 060 | 05 |
| Denton | 061 | 09 |
| DeWitt | 062 | 02 |
| Dickens | 063 | 8A |
| Dimmit | 064 | 01 |
| Donley | 065 | 10 |
| Duval | 066 | 04 |
| Eastland | 067 | 7B |
| Ector | 068 | 08 |
| Edwards | 069 | 01 |
| Ellis | 070 | 05 |
| El Paso | 071 | 08 |
| Erath | 072 | 7B |
| Falls | 073 | 05 |
| Fannin | 074 | 05 |
| Fayette | 075 | 03 |
| Fisher | 076 | 7B |
| Floyd | 077 | 8A |
| Foard | 078 | 09 |
| Fort Bend | 079 | 03 |
| Franklin | 080 | 06 |
| Freestone | 081 | 05 |
| Frio | 082 | 01 |
| Gaines | 083 | 8A |
| Galveston | 084 | 03 |
| Garza | 085 | 8A |
| Gillespie | 086 | 01 |
| Glasscock | 087 | 08 |
| Goliad | 088 | 02 |
| Gonzales | 089 | 01 |
| Gray | 090 | 10 |
| Grayson | 091 | 09 |
| Gregg | 092 | 06/6E |
| Grimes | 093 | 03 |
| Guadalupe | 094 | 01 |
| Hale | 095 | 8A |
| Hall | 096 | 10 |
| Hamilton | 097 | 7B |
| Hansford | 098 | 10 |
| Hardeman | 099 | 09 |
| Hardin | 100 | 03 |
| Harris | 101 | 03 |
| Harrison | 102 | 06 |
| Hartley | 103 | 10 |
| Haskell | 104 | 7B |
| Hays | 105 | 01 |
| Hemphill | 106 | 10 |
| Henderson | 107 | 05 |
| Hidalgo | 108 | 04 |
| Hill | 109 | 05 |
| Hockley | 110 | 8A |
| Hood | 111 | 7B |
| Hopkins | 112 | 05 |
| Houston | 113 | 06 |
| Howard | 114 | 08 |
| Hudspeth | 115 | 08 |
| Hunt | 116 | 05 |
| Hutchinson | 117 | 10 |
| Irion | 118 | 7C |
| Jack | 119 | 09 |
| Jackson | 120 | 02 |
| Jasper | 121 | 03 |
| Jeff Davis | 122 | 08 |
| Jefferson | 123 | 03 |
| Jim Hogg | 124 | 04 |
| Jim Wells | 125 | 04 |
| Johnson | 126 | 05 |
| Jones | 127 | 7B |
| Karnes | 128 | 02 |
| Kaufman | 129 | 05 |
| Kendall | 130 | 01 |
| Kenedy | 131 | 04 |
| Kent | 132 | 8A |
| Kerr | 133 | 01 |
| Kimble | 134 | 7C |
| King | 135 | 8A |
| Kinney | 136 | 01 |
| Kleberg | 137 | 04 |
| Knox | 138 | 09 |
| Lamar | 139 | 05 |
| Lamb | 140 | 8A |
| Lampasas | 141 | 7B |
| LaSalle | 142 | 01 |
| Lavaca | 143 | 02 |
| Lee | 144 | 03 |
| Leon | 145 | 05 |
| Liberty | 146 | 03 |
| Limestone | 147 | 05 |
| Lipscomb | 148 | 10 |
| Live Oak | 149 | 02 |
| Llano | 150 | 01 |
| Loving | 151 | 08 |
| Lubbock | 152 | 8A |
| Lynn | 153 | 8A |
| Madison | 154 | 03 |
| Marion | 155 | 06 |
| Martin | 156 | 08 |
| Mason | 157 | 01 |
| Matagorda | 158 | 03 |
| Maverick | 159 | 01 |
| McCulloch | 160 | 7C |
| McLennan | 161 | 05 |
| McMullen | 162 | 01 |
| Medina | 163 | 01 |
| Menard | 164 | 7C |
| Midland | 165 | 08 |
| Milam | 166 | 01 |
| Mills | 167 | 7B |
| Mitchell | 168 | 08 |
| Montague | 169 | 09 |
| Montgomery | 170 | 03 |
| Moore | 171 | 10 |
| Morris | 172 | 06 |
| Motley | 173 | 8A |
| Nacogdoches | 174 | 06 |
| Navarro | 175 | 05 |
| Newton | 176 | 03 |
| Nolan | 177 | 7B |
| Nueces | 178 | 04 |
| Ochiltree | 179 | 10 |
| Oldham | 180 | 10 |
| Orange | 181 | 03 |
| Palo Pinto | 182 | 7B |
| Panola | 183 | 06 |
| Parker | 184 | 7B |
| Parmer | 185 | 10 |
| Pecos | 186 | 08 |
| Polk | 187 | 03 |
| Potter | 188 | 10 |
| Presidio | 189 | 08 |
| Rains | 190 | 05 |
| Randall | 191 | 10 |
| Reagan | 192 | 7C |
| Real | 193 | 01 |
| Red River | 194 | 06 |
| Reeves | 195 | 08 |
| Refugio | 196 | 02 |
| Roberts | 197 | 10 |
| Robertson | 198 | 05 |
| Rockwall | 199 | 05 |
| Runnels | 200 | 7C |
| Rusk | 201 | 06/6E |
| Sabine | 202 | 06 |
| San Augustine | 203 | 06 |
| San Jacinto | 204 | 03 |
| San Patricio | 205 | 04 |
| San Saba | 206 | 7B |
| Schleicher | 207 | 7C |
| Scurry | 208 | 8A |
| Shackelford | 209 | 7B |
| Shelby | 210 | 06 |
| Sherman | 211 | 10 |
| Smith | 212 | 06/6E |
| Somervell | 213 | 7B |
| Starr | 214 | 04 |
| Stephens | 215 | 7B |
| Sterling | 216 | 08 |
| Stonewall | 217 | 7B |
| Sutton | 218 | 7C |
| Swisher | 219 | 10 |
| Tarrant | 220 | 05 |
| Taylor | 221 | 7B |
| Terrell | 222 | 7C |
| Terry | 223 | 8A |
| Throckmorton | 224 | 7B |
| Titus | 225 | 06 |
| Tom Green | 226 | 7C |
| Travis | 227 | 01 |
| Trinity | 228 | 03 |
| Tyler | 229 | 03 |
| Upshur | 230 | 06/6E |
| Upton | 231 | 7C |
| Uvalde | 232 | 01 |
| Val Verde | 233 | 01 |
| Van Zandt | 234 | 05 |
| Victoria | 235 | 02 |
| Walker | 236 | 03 |
| Waller | 237 | 03 |
| Ward | 238 | 08 |
| Washington | 239 | 03 |
| Webb | 240 | 04 |
| Wharton | 241 | 03 |
| Wheeler | 242 | 10 |
| Wichita | 243 | 09 |
| Wilbarger | 244 | 09 |
| Willacy | 245 | 04 |
| Williamson | 246 | 01 |
| Wilson | 247 | 01 |
| Winkler | 248 | 08 |
| Wise | 249 | 09 |
| Wood | 250 | 06 |
| Yoakum | 251 | 8A |
| Young | 252 | 09 |
| Zapata | 253 | 04 |
| Zavala | 254 | 01 |
Comptroller's Office Telephone Numbers
- The telephone number for the Crude Oil and Natural Gas Tax Section is (512) 463-4455.
- To contact examiners in the Crude Oil and Natural Gas Tax Section, go to the Comptroller's Web site for examiners' telephone numbers at: http://www.window.state.tx.us/taxinfo/nat_gas/index.html
- The toll free fax number for the Crude Oil and Natural Gas Tax Section is (877) 882-8892. The local fax number is (512) 475-0165.
- To contact tax examiners in the Electronic Tax Reporting Section, call toll free at (800) 442-3453. The local telephone number is (512) 463-3630.
- The toll free fax number for the Electronic Tax Reporting Section is (877) 882-8894. The local fax number is (512) 475-0397.
- To contact the Open Records Division, call (512) 936-6057.
Comptroller's Office E-Mail Addresses
- Tax examiners in the Crude Oil and Natural Gas Tax Section are assigned to handle taxpayer accounts in accordance to the alphabet letter based on a taxpayer's business name. Each tax examiner is assigned an alphabet letter(s) depending on their job functions and workload. Once a taxpayer knows their assigned examiner, a taxpayer can send an e-mail to the tax examiner at the following e-mail address:
First name.last name@cpa.state.tx.us
(Example: john.doe@cpa.statet.us) - The Crude Oil and Natural Gas Tax Section's e-mail address for questions regarding any information is congtax@cpa.state.tx.us.
- The Electronic Tax Reporting Section's e-mail address for questions regarding electronic reporting and electronic payments is etf@cpa.state.tx.us.
- The Open Records Division's e-mail address for questions regarding open records is open.records@cpa.state.tx.us
Other State Agencies Web Sites
- Texas Railroad Commission: Provides various information regarding leases, fields and operators. Their Web site is: http://www.rrc.state.tx.us/.
- Texas General Land Office: Manages state lands and mineral-right properties and leases drilling rights for oil and gas production on state lands. Their Web site is: http://www.glo.state.tx.us/
- Texas Secretary of State: The Corporations Section of this state agency is responsible for the receipt, filing and permanent maintenance and retention of documents that create or affect business organizations and non-profit entities, which are required by statute to be filed with the Secretary of State. Their Web site is: http://www.sos.state.tx.us/index.html
- Texas Attorney General: The Office of the Attorney General serves as legal counsel to all boards and agencies of state government, issues legal opinions when requested by the Governor, heads of state agencies and other officials and agencies as provided by Texas statutes. Their Web site is: http://oag.state.tx.us/index.shtml
HISTORY OF NATURAL GAS PRODUCTION TAX RATES
Natural Gas & Casinghead Gas
| Effective Dates | Tax Percentage Rate |
|---|---|
| 08-01-1931 through 10-31-1936 | 2% of value, less 2% loss allowance |
| 11-01-1936 through 04-30-1941 | 3% of value, less 2% loss allowance |
| 05-01-1941 through 05-31-1945 | 5.2% of value |
| 06-01-1945 through 02-28-1950 | 5.2% of value (new law) |
| 03-01-1950 through 08-31-1951 | 5.72% of value (temporary 10% increase) |
| 09-01-1951 through 08-31-1954 | 5.72% of value (permanent) |
| 09-01-1954 through 08-31-1955 | 9% of value |
| 09-01-1955 through 08-31-1956 | 8% of value |
| 09-01-1956 through 09-30-1969 | 7% of value |
| 10-01-1969 to date | 7.5% of value |
Condensate
| Effective Dates | Tax Percentage Rate |
|---|---|
| 08-01-1931 through 08-31-1933 | 2% of value |
| 09-01-1933 through 10-31-1936 | $0.02 per barrel when value is $1.00 per barrel or less; |
| 2.75 % of value when more than $1.00 | |
| 11-01-1936 through 04-30-1941 | $0.0275 per barrel when value is $1.00 per barrel or less; |
| 2.75% of value when more than $1.00 | |
| 05-01-1941 through 02-28-1950 | $0.04125 per barrel when value is $1.00 per barrel or less; |
| 4.125% of value when more than $1.00 | |
| 03-01-1950 through 08-31-1951 | 4.5375% of value |
| 09-01-1951 through 08-26-1953 | Rate reverts to 4.125% |
| 08-27-1953 to date | 4.6% of value |