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Texas Utilities Code - Section 36.202. Adjustment For Change In Tax Liability

Legal Research Home > Texas Laws > Utilities Code > Texas Utilities Code - Section 36.202. Adjustment For Change In Tax Liability

§ 36.202. ADJUSTMENT FOR CHANGE IN TAX LIABILITY.  (a) 
The commission, on its own motion or on the petition of an electric 
utility, shall provide for the adjustment of the utility's billing 
to reflect an increase or decrease in the utility's tax liability to 
this state if the increase or decrease:
		(1)  results from Chapter 5, Acts of the 72nd 
Legislature, 1st Called Session, 1991;  and
		(2)  is attributable to an activity subject to the 
commission's jurisdiction.
	(b)  The commission shall apportion pro rata to each type and 
class of service provided by the utility any billing adjustment 
under this section.  The adjustment:
		(1)  shall be made effective at the same time as the 
increase or decrease of tax liability described by Subsection 
(a)(1) or as soon after that increase or decrease as is reasonably 
practical;  and
		(2)  remains effective only until the commission alters 
the adjustment as provided by this section or enters an order for 
the utility under Subchapter C or D.
	(c)  Each year after an original adjustment, the commission 
shall:           
		(1)  review the utility's increase or decrease of tax 
liability described by Subsection (a)(1);  and
		(2)  alter the adjustment as necessary to reflect the 
increase or decrease. 
	(d)  A proceeding under this section is not a rate case under 
Subchapter C.  

Acts 1997, 75th Leg., ch. 166, § 1, eff. Sept. 1, 1997.                    

Last modified: August 11, 2007