| Issue Date: | |
|---|---|
| Revised Date: | 2017-12-28 |
Legal Citations
- Utilities Code sec. 122.051
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.
Collecting Agencies
Deposit Funds
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 | 25 |
|---|---|
| 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 |