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A BILL TO BE ENTITLED
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AN ACT
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relating to the reporting of lost or unaccounted gas by the first |
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purchaser and the tax due by the first purchaser on lost or |
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unaccounted for gas. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.2035, Subchapter E, Chapter 201, Tax |
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Code, is amended by amending subsection (b) and adding subsections |
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(c) and (d) to read as follows: |
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Sec. 201.2035. FIRST PURCHASER'S REPORT AND LOST OR |
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UNACCOUNTED FOR GAS REPORTS AND PAYMENT OF TAX. (a) On or before |
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the last day of each calendar month, each first purchaser must file |
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a report with the comptroller on forms prescribed by the |
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comptroller. The report must contain the following information |
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concerning gas purchased from a producer during the preceding |
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calendar month: |
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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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(b) If the report the first purchaser is required to file |
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pursuant to subsection (a) shows any additional tax due, the first |
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purchaser must pay the tax when he files the report. |
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(c) On or before the last day of each calendar month, each |
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first purchaser who is either a gatherer, an intra-state pipeline |
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or an affiliate of a gatherer or an intra-state pipeline must also |
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file a lost or unaccounted for gas 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 for the preceding calendar month: |
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(1) the gross volume of lost or unaccounted for gas the |
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first purchaser who is either a gatherer, an intra-state pipeline |
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or an affiliate of a gatherer or an intra-state pipeline reported to |
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all producers in the state of Texas; |
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(2) two percent of the gross volume of gas the first |
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purchaser received from all producers in the state of texas; |
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(3) the resulting gross volume when (c)(2) is |
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subtracted from (c)(1). |
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If the report the first purchaser who is either a gatherer, an |
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intra-state pipeline or an affiliate of a gatherer or an |
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intra-state pipeline is required to file pursuant to this |
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subsection shows a positive gross volume reported under (c)(3), |
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then notwithstanding any other provision of this act, the first |
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purchaser who is either a gatherer, an intra-state pipeline or an |
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affiliate of a gatherer or an intra-state pipeline is solely liable |
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for the tax on the positive gross volume reported under (c)(3), the |
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first purchaser who is either a gatherer, an intra-state pipeline |
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or an affiliate of a gatherer or an intra-state pipeline may not |
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transfer or contract away this liability for the tax on the positive |
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gross volume reported under (c)(3) to any other entity or |
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individual by any means and must pay the tax on the positive gross |
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volume reported under (c)(3) at the price reported under (a)(2) |
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when he files the report. |
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(d) On or before the last day of each calendar month, each |
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gatherer, intra-state pipeline or an affiliate of a gatherer or an |
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intra-state pipeline that transports gas for a fee must also file a |
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lost or unaccounted for gas report with the comptroller on forms |
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prescribed by the comptroller. The report must contain the |
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following information for the preceding calendar month: |
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(1) the gross volume of lost or unaccounted for gas the |
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gatherer, an intra-state pipeline or an affiliate of a gatherer or |
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an intra-state pipeline that transports gas for a fee reported to |
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all producers in the state of Texas; |
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(2) two percent of the gross volume of gas the |
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gatherer, an intra-state pipeline or an affiliate of a gatherer or |
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an intra-state pipeline that transports gas for a fee received from |
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all producers in the state of Texas; and |
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(3) the resulting gross volume when (d)(2) is |
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subtracted from (d)(1). |
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If the report the gatherer, an intra-state pipeline or an affiliate |
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of a gatherer or an intra-state pipeline that transports gas for a |
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fee is required to file pursuant to this subsection shows a positive |
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gross volume reported under (d)(3), then notwithstanding any other |
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provision of this act, the gatherer, an intra-state pipeline or an |
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affiliate of a gatherer or an intra-state pipeline that transports |
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gas for a fee is solely liable for the tax on the positive gross |
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volume reported under (d)(3), the gatherer, an intra-state pipeline |
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or an affiliate of a gatherer or an intra-state pipeline that |
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transports gas for a fee may not transfer or contract away this |
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liability for the tax on the positive gross volume reported under |
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(d)(3) to any other entity or individual by any means and must pay |
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the tax when he files the report on the positive gross volume |
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reported under (d)(3) at the closing price at the Houston Ship |
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Channel on the day before the date when he files the report. |
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SECTION 2. The revenue derived from Section 201.2035 (c) |
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and (d) shall be deposited in the General Revenue Fund and |
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one-fourth of the funds collected shall be used for the |
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administration of the state's oil and gas conservation laws. |
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SECTION 3. This Act takes effect September 1, 2009. |