Texas § 182.021 DEFINITIONS.

Texas Statutes

§ 182.021 — DEFINITIONS.

Texas § 182.021

Code TXTax Code

This text of Texas § 182.021 (DEFINITIONS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 182.021 (2026).

Text

Sec. 182.021. DEFINITIONS. In this subchapter:

(1)"Utility company" means a person:

(A)who owns or operates a gas or water works, or water plant used for sale and distribution within an incorporated city or town in this state; or

(B)who owns or operates an electric light or electric power works, or light plant used for sale and distribution within an incorporated city or town in this state, or who is a retail electric provider, as that term is defined in Section 31.002 , Utilities Code, that makes sales within an incorporated city or town in this state; provided, however, that a person who owns an electric light or electric power or gas plant used for distribution but who does not make retail sales to the ultimate consumer within an incorporated city or town in this state is not include

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 182.021. DEFINITIONS. In this subchapter:
(1) "Utility company" means a person:
(A) who owns or operates a gas or water works, or water plant used for sale and distribution within an incorporated city or town in this state; or
(B) who owns or operates an electric light or electric power works, or light plant used for sale and distribution within an incorporated city or town in this state, or who is a retail electric provider, as that term is defined in Section 31.002 , Utilities Code, that makes sales within an incorporated city or town in this state; provided, however, that a person who owns an electric light or electric power or gas plant used for distribution but who does not make retail sales to the ultimate consumer within an incorporated city or town in this state is not included in this definition.
(2) "Business" means the providing of gas, electric light, electric power, or water.
(3), (4) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991.

Legislative History

Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.02, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 405, Sec. 55, eff. Sept. 1, 1999. Amended by: Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559 ), Sec. 1, eff. May 23, 2017.