# Texas Natural Resources Code 91.504
**URL:** https://www.mineralrightsforum.com/t/texas-natural-resources-code-91-504/73138
**Category:** Ward County, TX
**Created:** [November 21, 2023, 8:35pm UTC](https://www.mineralrightsforum.com/t/texas-natural-resources-code-91-504/73138 "2023-11-21T20:35:10Z")
**Posts on this page:** 3
**Page:** 1
### Author:  [@wardoilgasminerals](https://www.mineralrightsforum.com/u/wardoilgasminerals)
#### Post date: [November 21, 2023, 8:35pm UTC](https://www.mineralrightsforum.com/t/texas-natural-resources-code-91-504/73138/1 "2023-11-21T20:35:10Z")
Ignorant soul seeking help with itemized deductions and heating value of gas as referenced in this Code section. Are itemized deductions negotiated as part of the leasing process? What is the significance of the “heating value of the gas” as referenced in this Code section?
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### Author:  [@TennisDaze](https://www.mineralrightsforum.com/u/TennisDaze)
#### Post date: [November 22, 2023, 5:43am UTC](https://www.mineralrightsforum.com/t/texas-natural-resources-code-91-504/73138/2 "2023-11-22T05:43:24Z")
The statute means that the operator must provide the information at least annually if requested by royalty owner. Otherwise operators could refuse to answer these questions unless the oil and gas lease requires information be required. Gas is measured in mcf, but differs in content. Some gas is ‘dry’ and the Btu will be close to 1000. Gas with higher Btu content contain liquids that can be removed and sold separately and is more valuable on a per mcf basis. There are also some reasons why gas might be slightly less than 1000. This is one effect on gas pricing. There are many terms that are important to include in your lease and it is best to consult an oil and gas attorney for help.
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### Author:  [@system](https://www.mineralrightsforum.com/u/system)
#### Post date: [February 19, 2024, 8:35pm UTC](https://www.mineralrightsforum.com/t/texas-natural-resources-code-91-504/73138/3 "2024-02-19T20:35:16Z")
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