Sec. 202.156.  TAX BORNE RATABLY.  The tax shall be borne ratably by all interested parties, including royalty interests.  Producers or purchasers of oil, or both, are authorized and required to withhold from any payment due interested parties the proportionate amount of tax due.
Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982.