{"data":{"id":"us-tx/tex.-utilities-code-122.101","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 122.101","heading":"TAX PAYMENT.","body":"(a) A gas utility on whom a tax is imposed by this chapter during a calendar quarter shall pay the tax to the railroad commission.\n(b) A gas utility shall make the tax payment payable to the comptroller.\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 C. PAYMENTS, REPORTS, AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm#122.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"a724451f92a0cdaa865ceee48a024a8e52a271ccbdd522f6e6c4b3ef226c6e50","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-122.052","next":"us-tx/tex.-utilities-code-122.102"},"notice":"GroundRules: Original legal text. Not legal advice."}