Texas Utilities Code Title 3, Chapter 122 - Gas Utility Pipeline Tax

SUBCHAPTER A DEFINITIONS

SUBCHAPTER B TAX IMPOSED

• Texas Section 122.001 - Definitions
  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...
• Texas Section 122.051 - Tax Imposed; Rate
  (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...

SUBCHAPTER C PAYMENTS, REPORTS, AND RECORDS

• Texas Section 122.052 - Deduction Of Certain Costs
  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...
• Texas Section 122.101 - Tax Payment
  (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....
• Texas Section 122.102 - Report
  (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...
• Texas Section 122.103 - Payment And Report Deadline
  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...

SUBCHAPTER D ADMINISTRATION

• Texas Section 122.104 - Records
  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...
• Texas Section 122.151 - Administration By Railroad Commission
  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...

SUBCHAPTER E PENALTIES AND INTEREST

• Texas Section 122.152 - Examination Of Records And Person Doing Business In This State
  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,...
• Texas Section 122.201 - Penalty For Failure To Report Tax
  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...
• Texas Section 122.202 - Penalty For Failure To Pay Tax
  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...
• Texas Section 122.203 - Penalty For Failure To Report And Pay Tax
  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...
• Texas Section 122.204 - Minimum Penalty
  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...
• Texas Section 122.205 - Interest
  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...

Last modified: September 28, 2016