Sec. 202.104.  ROYALTY OWNER'S RECORDS.  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.
Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982.