Tex. Tax Code § 202.252
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If a purchaser withholds the amount of the tax imposed by this chapter from payments to a producer for the sale of oil and fails to pay the tax as provided by this chapter, the producer may sue the purchaser to recover the amount of the tax withheld, penalties and interest that have accrued from failure to pay the tax, court costs, and reasonable attorney's fees.
Tex. Tax Code § 202.252