Sec. 104.008.  BURDEN OF PROOF.  In a proceeding involving a proposed rate change, the gas utility has the burden of proving that:
(1)  the rate change is just and reasonable, if the utility proposes the change;  or
(2)  an existing rate is just and reasonable, if the proposal is to reduce the rate.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.