Texas Tax Code

§ 182.023 — PAYMENT OF TAX

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 182.023Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. B. UTILITY COMPANIES

Statute text

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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.

Legislative history

Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.