By:  Craddick                                         H.B. No. 1376
       73R5436 CBH-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the date that the gas production tax is due on certain
    1-3  gas.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 201.201, Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 201.201.  Tax Due.  (a)  The tax imposed by this chapter
    1-8  is due at the office of the comptroller in Austin.
    1-9        (b)  The tax on gas that is not sold until after the month in
   1-10  which it is produced and that is measured by volume and transported
   1-11  off the lease or site of production is due on the last day of the
   1-12  calendar month that succeeds the earlier of:
   1-13              (1)  the month during which the gas is sold; or
   1-14              (2)  the 12th month after the month in which the gas is
   1-15  produced.
   1-16        (c)  The tax on gas that is not subject to the due date
   1-17  described by Subsection (b) is due on the last day of the <each>
   1-18  calendar month succeeding the month the <for> gas is produced <and
   1-19  saved during the preceding calendar month>.
   1-20        SECTION 2.  Section 201.203(a), Tax Code, is amended to read
   1-21  as follows:
   1-22        (a)  On or before the last day of each calendar month, each
   1-23  producer shall file a report with the comptroller on forms
   1-24  prescribed by the comptroller.  The report must contain the
    2-1  following information concerning gas produced during the preceding
    2-2  calendar month:
    2-3              (1)  the gross amount of gas produced that is subject
    2-4  to the tax imposed by this chapter without regard to the month in
    2-5  which the tax is due;
    2-6              (2)  the leases from which the gas was produced;
    2-7              (3)  the names and addresses of the first purchasers of
    2-8  the gas;
    2-9              (4)  the names and addresses of persons to whom gas
   2-10  that is saved but not sold is delivered; and
   2-11              (5) <(4)>  other information the comptroller may
   2-12  reasonably require.
   2-13        SECTION 3.  This Act takes effect September 1, 1993.
   2-14        SECTION 4.  The importance of this legislation and the
   2-15  crowded condition of the calendars in both houses create an
   2-16  emergency and an imperative public necessity that the
   2-17  constitutional rule requiring bills to be read on three several
   2-18  days in each house be suspended, and this rule is hereby suspended.