Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 182.023: PAYMENT OF TAX.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
SUBCHAPTER B. UTILITY COMPANIES

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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