30 Tex. Admin. Code § 106.320
Electrically heated or sweet natural gas or liquid petroleum gas fueled equipment used exclusively for heat treating, soaking, case hardening, or surface conditioning of metal objects, such as carbonizing, cyaniding, nitriding, carbonnitriding, siliconizing, or diffusion treating is exempt.
Source Note:The provisions of this §106.320 adopted to be effective March 14, 1997, 22 TexReg 2439.