Sec. 201.205.  TAX BORNE RATABLY.  The tax shall be borne ratably by all interested parties, including royalty interests.  Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.
Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.