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Texas Utilities Code - Chapter 122 Gas Utility Pipeline TaxLegal Research Home > Texas Lawyer > Utilities Code > Texas Utilities Code - Chapter 122 Gas Utility Pipeline Tax In this chapter: (1) "Gas utility" has the meaning assigned by Section 121.001(a)(2) and includes a person without regard to whether the person acquired a ... (a) A tax is imposed on each gas utility. (b) The gas utility tax is imposed at the rate of one-half of one percent of ... A gas utility is entitled to deduct from the utility's gross receipts the amount of the cost paid to another person by the utility for ... (a) A gas utility on whom a tax is imposed by this chapter during a calendar quarter shall pay the tax to the railroad commission. ... (a) A gas utility on whom a tax is imposed by this chapter during a calendar quarter shall include with the tax payment a report ... A tax payment and report under this chapter for a calendar quarter are due on or before the 20th day of the second month of ... A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment ... The railroad commission: (1) shall administer and collect the taxes imposed by this chapter; and (2) may adopt rules necessary to administer this chapter and ... To enforce this chapter, the railroad commission may examine: (1) a book, record, or paper of a person permitted to do business in this state, ... A person who is required to report a tax imposed by this chapter and fails to report as required by Sections 122.102 and 122.103 shall ... A person who is required to pay a tax imposed by this chapter and fails to pay the tax as required by Sections 122.101 and ... If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section ... If the amount of a penalty or additional penalty computed as provided by this subchapter is less than $5, the amount of the penalty or ... A tax imposed by this chapter that becomes delinquent draws interest at the rate of 12 percent a year beginning on the 60th day after ... Texas Lawyers
Last modified: August 10, 2007 |