{"data":{"id":"us-tx/tex.-utilities-code-122.051","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 122.051","heading":"TAX IMPOSED; RATE.","body":"(a) A tax is imposed on each gas utility.\n(b) The gas utility tax is imposed at the rate of one-half of one percent of the gross income of the gas utility.\nActs 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.","path":["UTILITIES CODE","TITLE 3. GAS REGULATION","SUBTITLE B. REGULATION OF TRANSPORTATION AND USE","CHAPTER 122. GAS UTILITY PIPELINE TAX","SUBCHAPTER B. TAX IMPOSED"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm#122.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"8a1c5b707462e5dc2a86d98de40b69b261f800e78b9b70e74b674875bca96554","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-122.001","next":"us-tx/tex.-utilities-code-122.052"},"notice":"GroundRules: Original legal text. Not legal advice."}