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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration of and exemptions from the gas |
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production tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.058(a), Tax Code, is amended to read |
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as follows: |
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(a) The exemptions described by Sections 202.056, 202.057, |
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[202.059,] and 202.060 apply to the taxes imposed by this chapter as |
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authorized by and subject to the certifications and approvals |
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required by those sections. |
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SECTION 2. Section 201.203(a), Tax Code, is amended to read |
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as follows: |
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(a) On or before the 20th day of the second month following |
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the month in which gas was produced, the [last day of each calendar
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month, each] producer shall file a report with the comptroller on |
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forms prescribed by the comptroller. The report must contain the |
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following information concerning gas produced during the |
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[preceding calendar] month being reported: |
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(1) the gross amount of gas produced that is subject to |
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the tax imposed by this chapter; |
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(2) the leases from which the gas was produced; |
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(3) the names and addresses of the first purchasers of |
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the gas; and |
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(4) other information the comptroller may reasonably |
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require. |
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SECTION 3. Section 201.2035(a), Tax Code, is amended to |
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read as follows: |
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(a) On or before the 20th day of the second month following |
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the month in which gas was purchased from a producer, the [last day
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of each calendar month, each] first purchaser must file a report |
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with the comptroller on forms prescribed by the comptroller. The |
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report must contain the following information concerning gas |
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purchased from a producer during the [preceding calendar] month |
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being reported: |
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(1) the gross amount of gas purchased from each |
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producer; |
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(2) the price paid for the gas; |
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(3) the leases from which the gas was produced; and |
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(4) other information the comptroller may reasonably |
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require. |
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SECTION 4. This Act takes effect September 1, 2009. |