{"data":{"id":"us-tx/tex.-tax-code-182.023","jurisdiction":"us-tx","citation":"Tex. Tax Code § 182.023","heading":"PAYMENT OF TAX.","body":"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.\nActs 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES","SUBCHAPTER B. UTILITY COMPANIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm#182.023","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5e6b9a5243582281c6d68832199e1da5ce936ea577f93072d0e9121a37dc459a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-182.022","next":"us-tx/tex.-tax-code-182.024"},"notice":"GroundRules: Original legal text. Not legal advice."}