Texas Tax Rules As states confront budgetary deficits due to declining tax revenues and increased government spending, tax authorities aggressively enforce state tax laws to recapture lost revenues. Sulphur Production Tax 34 Tex. Admin. Code § 3.41 (48 Tex. Reg. 1149)—The Comptroller repealed this rule dealing with sulphur production tax to reflect the Legislature’s repeal Tax Policy - How Texas Is Recapturing Lost Revenue