Texas Statutes
Subchapter B. Tax Imposed
Section 122.052. Deduction of Certain Costs

Sec. 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 purchasing, treating, or storing natural gas or for gathering or transporting natural gas to the utility's facilities.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.