Tax Implications of Selling Mineral Rights in Texas
23 February 2026
A practical guide for Texas mineral owners on how the sale of mineral rights is taxed — including capital gains, ad valorem taxes on production, and what to expect regarding 109…
Have you received an offer on your minerals? Have you just inherited your minerals? Have you owned them for awhile and just want to learn more? We’re happy to share what we know to help you understand your minerals better.
15 May 2026
If you own mineral rights, you have probably received an offer letter. Maybe several. Some are from companies you have heard of. Others are not.
14 May 2026
This article is provided for informational purposes only and should not be construed as legal or tax advice. Always consult a qualified Texas attorney and a CPA for your specific situation.
14 April 2026
If you receive oil and gas royalties or plan to sell your mineral rights, here are the key IRS forms you need to know about — including Schedule E, 1099 forms, and capital gains reporting.
19 September 2019
Most mineral owners do not develop their mineral rights themselves. Instead, they “lease” the mineral right to oil and gas operators (sometimes called exploration and production…
10 September 2019
Pooling and unitization are two legal structures that allow for the combination of mineral interests or leases. They are very similar and are often used interchangeably, though …
01 August 2019
Mineral rights, in a nutshell, are the rights to oil and gas beneath the surface. They can be subdivided, delegated, or even sold entirely. And whoever owns them has the right t…
15 May 2026
If you own mineral rights, you have probably received an offer letter. Maybe several. Some are from companies you have heard of. Others are not.
14 May 2026
This article is provided for informational purposes only and should not be construed as legal or tax advice. Always consult a qualified Texas attorney and a CPA for your specifi…
14 April 2026
If you receive oil and gas royalties or plan to sell your mineral rights, here are the key IRS forms you need to know about — including Schedule E, 1099 forms, and capital gains…
23 February 2026
A practical guide for Texas mineral owners on how the sale of mineral rights is taxed — including capital gains, ad valorem taxes on production, and what to expect regarding 109…
10 December 2025
Many owners wonder what constitutes a “good” oil and gas lease royalty. It depends on several factors.
04 November 2025
Oil and gas wells often see steep early declines in production. Using Bakken well data and simple analogies, this article explains why.
04 October 2019
The Journal recently published an analysis of shale wells, suggesting among other things that production is declining due to wells “being drilled too close to one another” and “…