SUBCHAPTER B. TAX IMPOSED

Sec. 122.051.  TAX IMPOSED;  RATE.  (a)  A tax is imposed on each gas utility.
(b)  The gas utility tax is imposed at the rate of one-half of one percent of the gross income of the gas utility.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.