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.