Issue Date:
Revised Date: 2017-12-28

Legal Cites

Object Type

Cash — Utilities

Origin Date

1921 by the Leg.

Description

A tax of 1/2 of 1% of the gross receipts is imposed on each gas utility that owns, manages or operates a pipeline.

Due Date

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.

Note

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.

USAS Values

Appropriation Year 23
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