1. (a) Imposition. Except as provided by subsection (c)(2) of this section, the oil field cleanup regulatory fee on gas is due for the production month of September 1991 and all subsequent months.
2. (b) Reports. The fee is to be reported and paid on the natural gas report in the same manner as the occupation tax is imposed by the Tax Code, Chapter 201.

3. (c) Amount of fee.

   1. (1) Except as provided in paragraph (2) of this subsection, the rate of the fee shall be one-thirtieth of $.01 ($.000333) per 1,000 cubic feet (MCF) of gas.
   2. (2) The fee shall not be collected, or required to be paid for the production month that begins on the first day of the second month following the Texas Railroad Commission's certification to the comptroller that the oil field cleanup fund balance equals or exceeds $10 million. The comptroller shall publish notification in the Texas Register that the fee shall no longer be collected 15 days prior to the beginning of the production month for which the fee shall no longer be collected.
   3. (3) If the Railroad Commission certifies to the comptroller that the balance of the fund has fallen below $6 million, the fee shall again be due beginning the first day of the second month following the commission's certification to the comptroller. The comptroller shall publish notification in the Texas Register that the fee shall be required to be collected 15 days prior to the beginning of the production month for which the fee shall be collected.
4. (d) Volume subject to fee. The volume of gas subject to the fee is the same volume of gas produced and taxed under the provisions of the Tax Code, Chapter 201.

Source Note:The provisions of this §3.732 adopted to be effective February 5, 1992, 17 TexReg 474.