Title UT, Utilities Code

Sec. 122.102. REPORT. (a) A gas utility on whom a tax is imposed by this chapter during a calendar quarter shall include with the tax payment a report to the railroad commission that includes a statement of: (1) all activity subject to the tax during the period covered by the rep…

Sec. 122.103. PAYMENT AND REPORT DEADLINE. A tax payment and report under this chapter for a calendar quarter are due on or before the 20th day of the second month of the succeeding quarter. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Sec. 122.104. RECORDS. A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to: (1) document the person's tax report; and (2) establish the amount of …

Sec. 122.151. ADMINISTRATION BY RAILROAD COMMISSION. The railroad commission: (1) shall administer and collect the taxes imposed by this chapter; and (2) may adopt rules necessary to administer this chapter and to collect and enforce the taxes. Acts 1997, 75th Leg., ch. 166, Sec.…

Sec. 122.152. EXAMINATION OF RECORDS AND PERSON DOING BUSINESS IN THIS STATE. To enforce this chapter, the railroad commission may examine: (1) a book, record, or paper of a person permitted to do business in this state, including an agent of the person, at an office of the perso…

Sec. 122.201. PENALTY FOR FAILURE TO REPORT TAX. A person who is required to report a tax imposed by this chapter and fails to report as required by Sections 122.102 and 122.103 shall pay: (1) a penalty of five percent of the amount of the tax due with the report; and (2) if the …

Sec. 122.202. PENALTY FOR FAILURE TO PAY TAX. A person who is required to pay a tax imposed by this chapter and fails to pay the tax as required by Sections 122.101 and 122.103 shall pay: (1) a penalty of five percent of the amount of the tax due and unpaid; and (2) if the tax is…

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., …

Sec. 122.204. MINIMUM PENALTY. If the amount of a penalty or additional penalty computed as provided by this subchapter is less than $5, the amount of the penalty or additional penalty is $5. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Sec. 122.205. INTEREST. A tax imposed by this chapter that becomes delinquent draws interest at the rate of 12 percent a year beginning on the 60th day after the date the tax becomes delinquent and continues to draw interest until the date the tax is paid. Acts 1997, 75th Leg., c…