Sec. 202.153.  FIRST PURCHASER TO PAY TAX.  (a)  A first purchaser shall pay the tax imposed by this chapter on oil that the first purchaser purchases from a producer and takes delivery on the premises where the oil is produced.
(b)  A first purchaser shall withhold from payments to the producer the amount of tax that the first purchaser is required by Subsection (a) of this section to pay.  This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer.
Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.