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§ 182.023 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle G - Gross Receipts and Mixed Beverage Taxes/
  7. Chapter 182 - Miscellaneous Gross Receipts Taxessub/
  8. Subchapter B - Utility Companies/
  9. § 182.023
Texas Legal Code

§ 182.023

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