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Texas Laws | Utility Code
UTILITIES CODE
TITLE 3. GAS REGULATION

Added by Acts 1999, 76th Leg., ch. 62, Sec. 18.14(a), eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1233, Sec. 74, eff. Sept. 1, 2001. (9177)

Sec. 121.505. TERMINATION OF SERVICE. (9178)(Text)

(a) A supplier shall terminate service to a school facility if: (9179)

(1) the supplier receives official notification from the firm or individual conducting the test of a hazardous natural gas leakage in the facility piping system; or (9180)

(2) a test or other inspection at the facility is not performed as required by this subchapter. (9181)

(b) A supplier is not liable for any damages that result from a failure to terminate service as required by Subsection (a)(2) for a facility other than a school district facility. (9182)

Added by Acts 1999, 76th Leg., ch. 62, Sec. 18.14(a), eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1233, Sec. 74, eff. Sept. 1, 2001. (9183)

Sec. 121.506. REPORT OF LEAKAGE. (9184)(Text)

An identified natural gas leakage in a school district facility must be reported to the board of trustees of the district in which the facility is located. An identified natural gas leakage in another school facility must be reported to the person responsible for the school facility. (9185)

Added by Acts 1999, 76th Leg., ch. 62, Sec. 18.14(a), eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1233, Sec. 74, eff. Sept. 1, 2001. (9186)

Sec. 121.507. ENFORCEMENT. (9187)(Text)

The railroad commission shall enforce this subchapter. (9188)

Added by Acts 1999, 76th Leg., ch. 62, Sec. 18.14(a), eff. Sept. 1, 1999. (9189)

CHAPTER 122. GAS UTILITY PIPELINE TAX (9190)(Text)
Sec. 122.001. DEFINITIONS. (9191)(Text)

In this chapter: (9192)

(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 part of the right-of-way for the pipeline by eminent domain. (9193)

(2) "Gross income" includes all gross receipts the gas utility received from activities described by Section 121.001(a)(2) that are performed in this state, other than an activity excluded by Chapter 121 from the activities that make a person a gas utility for purposes of that chapter, and excludes the amount of the deduction allowed by Section 122.052. (9194)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9195)

SUBCHAPTER B. TAX IMPOSED (9196)(Text)
Sec. 122.051. TAX IMPOSED; RATE. (9197)(Text)

(a) A tax is imposed on each gas utility. (9198)

(b) The gas utility tax is imposed at the rate of one-half of one percent of the gross income of the gas utility. (9199)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9200)

Sec. 122.052. DEDUCTION OF CERTAIN COSTS. (9201)(Text)

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. (9202)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9203)

SUBCHAPTER C. PAYMENTS, REPORTS, AND RECORDS (9204)(Text)
Sec. 122.101. TAX PAYMENT. (9205)(Text)

(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. (9206)

(b) A gas utility shall make the tax payment payable to the comptroller. (9207)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9208)

Sec. 122.102. REPORT. (9209)(Text)

(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 to the railroad commission that includes a statement of: (9210)

(1) all activity subject to the tax during the period covered by the report; and (9211)

(2) the gross income from that activity. (9212)

(b) The president, secretary, or general manager of a gas utility that is a corporation or an owner of a gas utility that is not a corporation must verify the truth and accuracy of the report. (9213)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9214)

Sec. 122.103. PAYMENT AND REPORT DEADLINE. (9215)(Text)

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 the succeeding quarter. (9216)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9217)

Sec. 122.104. RECORDS. (9218)(Text)

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 for a calendar quarter are due records sufficient to: (9219)

(1) document the person's tax report; and (9220)

(2) establish the amount of the tax imposed. (9221)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9222)

SUBCHAPTER D. ADMINISTRATION (9223)(Text)
Sec. 122.151. ADMINISTRATION BY RAILROAD COMMISSION. (9224)(Text)

The railroad commission: (9225)

(1) shall administer and collect the taxes imposed by this chapter; and (9226)

(2) may adopt rules necessary to administer this chapter and to collect and enforce the taxes. (9227)

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997. (9228)

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