(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.      
        (1) First purchaser--Any person purchasing gas and/or condensate from a producer.       
        (2) Processor--Any person processing gas, under contract or other arrangement with a producer, for the purpose of extracting liquid hydrocarbons or other products from the gas.       
      (b) Persons required to file the purchaser/processor report.      
        (1) All first purchasers taking delivery of gas on the lease from which the gas was produced must file the purchaser/processor report. All first purchasers of condensate must file the purchaser/processor report.       
        (2) All processors processing gas and taking delivery on the lease from which the gas was produced must file the purchaser/processor report.       
      (c) Information required to be reported.      
        (1) The first purchaser must report the following:                  (A) the name of the operator of the lease, unless the purchase is being made from an interest owner taking in-kind, in which case the name of the interest owner shall be reported;                   (B) the name of the lease;                   (C) the volume purchased;                   (D) the entire value paid to the producer excluding severance tax reimbursement; and                   (E) the value upon which the purchaser remits tax.         
        (2) The processor must report the following:                  (A) the name of the operator of the lease, unless gas is being processed for an interest owner taking in-kind, in which case the name of the interest owner shall be reported;                   (B) the name of the lease;                   (C) the total volume processed;                   (D) the entire value, excluding severance tax reimbursement, paid to the producer by the processor for the gas stream processed;                   (E) the value upon which the processor remits tax; and                   (F) if products are being taken in-kind by the producer.         
     Source Note:        The provisions of this §3.26 adopted to be effective June 2, 2013, 38 TexReg 3355