Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Utilities |
| Origin Date: 1921 by the Leg. |
| Issue Date: |
| Revised Date: 2017-12-28 |
A tax of 1/2 of 1% of the gross receipts is imposed on each gas utility that owns, manages or operates a pipeline.
The tax payment and report is due in a calendar quarter on or before the 20th day of the second month of the next calendar quarter.
Previously deposited to the Railroad Commission Operating Fund (0155) and changed to General Revenue by S.B. 389 67th Leg., R.S.
Amended by H.B. 2945, 71st Leg., R.S.
Amended by S.B. 1751, 75th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | GAS UTILITY PIPELINE TAX |
| Receipt Category | 05 – Utilities |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 17 – UTILITY TAXES |