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Texas Tax Code - Section 182.021. Definitions

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 182.021. Definitions

§ 182.021. DEFINITIONS.  In this subchapter:                                
		(1)  "Utility company" means a person:                                        
			(A)  who owns or operates a gas or water works, or 
water plant used for local sale and distribution located within an 
incorporated city or town in this state;  or
			(B)  who owns or operates an electric light or 
electric power works, or light plant used for local sale and 
distribution located within an incorporated city or town in this 
state, or who is a retail electric provider, as that term is defined 
in Section 31.002, Utilities Code, that makes local sales within an 
incorporated city or town in this state;  provided, however, that a 
person who owns an electric light or electric power or gas plant 
used for distribution but who does not make retail sales to the 
ultimate consumer within an incorporated city or town in this state 
is not included in this definition.
		(2)  "Business" means the providing of gas, electric 
light, electric power, or water.
		(3), (4) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 
5, § 17.06, eff. Sept. 1, 1991.

Acts 1981, 67th Leg., p. 1715, ch. 389, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, § 5.02, eff. 
Sept. 1, 1991;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 17.06, 
eff. Sept. 1, 1991;  Acts 1999, 76th Leg., ch. 405, § 55, eff. 
Sept. 1, 1999.

Last modified: August 11, 2007