|
Senate Bill 997 |
Senate Author: Duncan |
|
Effective: 9-1-09 |
House Sponsor: Oliveira |
Senate Bill 997 amends the Tax Code to modify reporting requirements for a gas producer's report and a gas first purchaser's report. It changes the required filing deadline for those reports from on or before the last day of each calendar month to on or before the 20th day of the second month following the month in which gas was produced or purchased and conforms the period to be covered by the report to that change. The bill also amends a provision relating to the gas production tax to remove an exemption for certain hydrocarbon wells that derives from previously repealed provisions of the Natural Resources Code.