On May 10, 2016, the Texas Attorney General released Opinion KP-0085 (2016) on “Whether the tax on crude oil petroleum produced in this State remains in effect in light of the Eighty-fourth Legislature's passage of Senate Bill 757 and House Bill 7.”
The summary to the opinion states:
“Because the Legislature repealed section 81.111 of the Natural Resources Code and the authority to levy a tax was not reenacted or revived by other legislation, the tax on crude oil petroleum formerly levied by section 81.111 does not remain in effect after the effective date of its repeal.”
To read the Opinion, click on the link below.
https://www.texasattorneygeneral.gov/opinions/opinions/51paxton/op/2016/kp0085.pdf