Disclaimer: This information is not to be taken as the correct interpretation of the reporting requirements of any particular state. It is accurate to the best of our knowledge but may be incorrect.
In Texas, Oil and Gas Severance taxpayers may report monthly or annually (and perhaps quarterly). This means if you look at the taxes paid in any given month on a lease (for either Oil and/or Gas commodities), you may see gaps. Furthermore, the taxes are reported only when the fluid is sold. For example, the oil for a lease may collect in a tank for two months before it is sold and reported. The Texas comptroller maintains a web site with FAQ and detailed rules for marketing costs.
These details have important implications when doing a market view production search. Let's say that the latest production data is available for May 2001 and the latest taxpayer information is available for April. If you do a market view production search for April 2001, you will likely not see many productive wells (wells that produced in April or May) because those wells had taxpayers that did not report in May.