Texas Statutes
§ 182.023 — PAYMENT OF TAX.
Texas § 182.023
JurisdictionTexas
Code TXTax Code
This text of Texas § 182.023 (PAYMENT OF TAX.) 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. § 182.023 (2026).
Text
Sec. 182.023. PAYMENT OF TAX. 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.
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Legislative History
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 182.021
DEFINITIONS.§ 182.022
IMPOSITION AND RATE OF TAX.§ 182.023
PAYMENT OF TAX.§ 182.024
POLITICAL SUBDIVISIONS.§ 182.025
CHARGES BY A CITY.§ 182.026
SUBCHAPTER NOT APPLICABLE.§ 182.027
NO EXEMPTION.§ 182.081
REPORTS.§ 182.082
TAX PAYMENTS: DUE DATE.§ 182.084
ADDITIONAL REPORTS.§ 182.085
FORMS.§ 182.086
PERMIT REQUIRED; FORM OF PERMIT.§ 182.087
APPLICATION AND ISSUANCE OF PERMIT.§ 182.088
SUSPENSION OF PERMIT.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 182.023, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/182.023.