Certain royalty interests owned by governmental entities are exempt from oil occupation taxes and regulation pipeline taxes according to the Texas Administrative Code. Specifically, the code states that royalty interests owned by cities, towns, villages, counties, school districts, public colleges and universities, and political subdivisions of the federal government do not have to pay these taxes. The rule was adopted in 1976.

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TITLE 34 PUBLIC FINANCE
PART 1 COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3 TAX ADMINISTRATION
SUBCHAPTER C CRUDE OIL PRODUCTION TAX
RULE §3.34 Exemption of Certain Royalty Interests from Oil Occupation
Taxes and Regulation Pipeline Taxes
Royalty interests owned by the following governmental entities are not subject to the oil occupation
tax:
(1) cities, towns, and villages;
(2) counties;
(3) independent school districts and common school districts;
(4) public colleges and universities;
(5) political subdivisions of the federal government.
Source Note: The provisions of this §3.34 adopted to be effective January 1, 1976.
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http://info.sos.state.tx.us/pls/pub/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_... 9/17/2005