Texas Utilities Code

§ 122.203 — PENALTY FOR FAILURE TO REPORT AND PAY TAX

UT § 122.203Title 3. GAS REGULATION · Part B. REGULATION OF TRANSPORTATION AND USE · Ch. 122. GAS UTILITY PIPELINE TAX · Art. E. PENALTIES AND INTEREST

Statute text

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If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section 122.201, as applicable, for failure to make the report is imposed.

Legislative history

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