Texas Statutes
Subtitle B - Regulation of Transportation and Use
Chapter 122 - Gas Utility Pipeline Tax

Subchapter A. Definitions

Section 122.001. Definitions - Sec. 122.001. DEFINITIONS. In this chapter: (1) "Gas utility" has...

Subchapter B. Tax Imposed

Section 122.051. Tax Imposed; Rate - Sec. 122.051. TAX IMPOSED; RATE. (a) A tax is imposed...

Section 122.052. Deduction of Certain Costs - Sec. 122.052. DEDUCTION OF CERTAIN COSTS. A gas utility is...

Subchapter C. Payments, Reports, and Records

Section 122.101. Tax Payment - Sec. 122.101. TAX PAYMENT. (a) A gas utility on whom...

Section 122.102. Report - Sec. 122.102. REPORT. (a) A gas utility on whom a...

Section 122.103. Payment and Report Deadline - Sec. 122.103. PAYMENT AND REPORT DEADLINE. A tax payment and...

Section 122.104. Records - Sec. 122.104. RECORDS. A person on whom a tax is...

Subchapter D. Administration

Section 122.151. Administration by Railroad Commission - Sec. 122.151. ADMINISTRATION BY RAILROAD COMMISSION. The railroad commission: (1)...

Section 122.152. Examination of Records and Person Doing Business in This State - Sec. 122.152. EXAMINATION OF RECORDS AND PERSON DOING BUSINESS IN...

Subchapter E. Penalties and Interest

Section 122.201. Penalty for Failure to Report Tax - Sec. 122.201. PENALTY FOR FAILURE TO REPORT TAX. A person...

Section 122.202. Penalty for Failure to Pay Tax - Sec. 122.202. PENALTY FOR FAILURE TO PAY TAX. A person...

Section 122.203. Penalty for Failure to Report and Pay Tax - Sec. 122.203. PENALTY FOR FAILURE TO REPORT AND PAY TAX....

Section 122.204. Minimum Penalty - Sec. 122.204. MINIMUM PENALTY. If the amount of a penalty...

Section 122.205. Interest - Sec. 122.205. INTEREST. A tax imposed by this chapter that...