Texas Statutes (Last Updated: January 4, 2014) |
UTILITIES CODE |
Title 3. GAS REGULATION |
Subtitle B. REGULATION OF TRANSPORTATION AND USE |
Chapter 122. GAS UTILITY PIPELINE TAX |
Subchapter E. PENALTIES AND INTEREST |
Sec. 122.203. PENALTY FOR FAILURE TO REPORT AND PAY TAX
Latest version.
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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.