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

Tex. Utilities Code § 122.001: DEFINITIONS.

Where this section sits in the code

UTILITIES CODE
TITLE 3. GAS REGULATION
SUBTITLE B. REGULATION OF TRANSPORTATION AND USE
CHAPTER 122. GAS UTILITY PIPELINE TAX
SUBCHAPTER A. DEFINITIONS

In this chapter:

(1) "Gas utility" has the meaning assigned by Section 121.001(a)(2) and includes a person without regard to whether the person acquired a part of the right-of-way for the pipeline by eminent domain.

(2) "Gross income" includes all gross receipts the gas utility received from activities described by Section 121.001(a)(2) that are performed in this state, other than an activity excluded by Chapter 121 from the activities that make a person a gas utility for purposes of that chapter, and excludes the amount of the deduction allowed by Section 122.052.

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Collected 2026-08-27T01:47:45Z. Source file · JSON

Browse this collection