{"data":{"id":"us-tx/tex.-utilities-code-122.203","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 122.203","heading":"PENALTY FOR FAILURE TO REPORT AND PAY TAX.","body":"If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section 122.201, as applicable, for failure to make the report is imposed.\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 E. PENALTIES AND INTEREST"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm#122.203","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"ee1c4a4018b8c2b870c37d0334984f6532b5907c44003d898fc069a12c40c1ab","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-122.202","next":"us-tx/tex.-utilities-code-122.204"},"notice":"GroundRules: Original legal text. Not legal advice."}