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1967 Book 1 Texas Attorney General Reports and Opinions 1 (1967)

handle is hein.sag/sagtx0111 and id is 1 raw text is: 7T Um~ A-TD1nNw~y Um~NERAiL ORAWF~O RD C. MARTIN ATTO~RNY GENERAL January 11, 1967 Hon. Robert S. Calvert Opinion No. M-1 Comptroller of Public Accounts Austin, Texas Re: Applicability of Oil Production Tax on Tank Dear Mr. Calvert: Bottoms You have asked this office for an opinion on whether tank bottoms are taxable under the crude oil production tax provided for by Chapter 4, Title 122A, Taxation-General, Vernon's Civil Statutes. This question has previously been answered by Attorney General'sOpinion 0-1320 (1939) a copy of which I am enclosing. Also, in State v. Stack, 199 S.W.2d 701 (Tex.Civ.App. 1947), the Court has reaffirmed the position that tank bottom oil charged back to the producer as part of his allowable is taxable under the statute. The Court in that opinion stated: The manner in which the Railroad Commis- sion fixes this allowance is certainly shown to be reasonable. Permits are required to clean tanks; the bottoms tested in the presence of Railroad Commission employees, and all merchantable or pipe line oil is charged back to the producer and only the remainder is moved and then only by per- mission of the Railroad Commission. Every precaution is taken to the end that all oil other than sediment is taxed. (Emphasis added) Therefore, in keeping with Attorney General's Opinion 0-1320 and State v. Stack, supra, it is the opinion of this office that oil which is removed from tank bottoms and is chargeable back to the producer as part of his allowable, as provided by Rules and Regulations of the Railroad Commission, is taxable under Chapter 4, Title 122A, Taxation-General, Vernon's Civil Statutes. SUMMARY Tank bottom oil that is chargeable back to the lease as part of the producer's allowable - 1 -

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