For the purposes of administration and operation of appraisal
districts, the term "liquid or gaseous materials that are the immediate
derivatives of the refining of oil or natural gas," as used in the
Tax Code, §11.251, means the following products:
(1) propane;
(2) butane;
(3) butane-propane;
(4) motor gasoline;
(5) kerosene;
(6) home heating oil;
(7) diesel fuel;
(8) other middle distillates;
(9) aviation gasoline;
(10) kerosene type jet fuel;
(11) naphtha-type jet fuel;
(12) fuel oil #4 for utility use;
(13) fuel oils #5, #6 for utility use;
(14) fuel oil #4 for nonutility use;
(15) fuel oils #5, #6, for nonutility use;
(16) bunker C;
(17) navy special;
(18) lubricants;
(19) special naphtha;
(20) solvent products; and
(21) crude oil.
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| Source Note: The provisions of this §9.4201 adopted to be effective June 22, 1990, 15 TexReg 3351; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481 |
