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2025 Texas Statutes
Utilities Code
Title 3 - Gas Regulation
Subtitle B - Regulation of Transportation and Use
Chapter 122 - Gas Utility Pipeline Tax
Subchapter E. Penalties and Interest
Section 122.203. Penalty for Failure to Report and Pay Tax
Universal Citation:
TX Util § 122.203 (2025)
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Sec. 122.203. PENALTY FOR FAILURE TO REPORT AND PAY TAX. 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.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
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