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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

History of Natural Gas and Crude Oil Tax Rates

Natural Gas Production Tax Rates

Natural Gas and Casinghead Gas
Effective Dates Tax Percentage Rate
08-01-1931 through 10-31-19362% of value, less 2% loss allowance
11-01-1936 through 04-30-19413% of value, less 2% loss allowance
05-01-1941 through 05-31-19455.2% of value
06-01-1945 through 02-28-19505.2% of value (new law)
03-01-1950 through 08-31-19515.72% of value (temporary 10% increase)
09-01-1951 through 08-31-19545.72% of value (permanent)
09-01-1954 through 08-31-19559% of value
09-01-1955 through 08-31-19568% of value
09-01-1956 through 09-30-19697% of value
10-01-1969 to date7.5% of value
Condensate
Effective Dates Tax Percentage Rate
08-01-1931 through 08-31-19332% of value
09-01-1933 through 10-31-1936$0.02 per barrel when value is $1.00 per barrel or less; 2.75% of value when more than $1.00
11-01-1936 through 04-30-1941$0.0275 per barrel when value is $1.00 per barrel or less; 2.75% of value when more than $1.00
05-01-1941 through 02-28-1950$0.04125 per barrel when value is $1.00 per barrel or less; 4.125% of value when more than $1.00
03-01-1950 through 08-31-19514.5375% of value
09-01-1951 through 08-26-1953Rate reverts to 4.125%
08-27-1953 to date4.6% of value

Crude Oil Production Tax Rates

Effective Dates Tax Percentage Rate
04-17-1905 through 08-15-19071% of value
08-16-1907 through 03-16-19190.5% of value
03-17-1919 through 07-01-19231.5% of value
07-02-1923 through 08-31-19332% of value
09-01-1933 through 10-31-1936$0.02 per barrel when value is $1.00 per barrel or less; 2% of value when more than $1.00 per barrel
11-01-1936 through 04-30-1941$0.0275 per barrel when value is $1.00 per barrel or less; 2.75% of value when more than $1.00
05-01-1941 through 02-28-1950$0.04125 per barrel when value is $1.00 per barrel or less; 4.125% of value when more than $1.00
03-01-1950 through 08-31-19514.5375% of value
09-01-1951 to date4.6% of value

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