Sec. 182.023. PAYMENT OF TAX. Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor pays the tax.
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 182 - Miscellaneous Gross Receipts Taxes
Subchapter B. Utility Companies
Section 182.022. Imposition and Rate of Tax
Section 182.023. Payment of Tax
Section 182.024. Political Subdivisions
Section 182.025. Charges by a City