| 1 | 1 | | 81R1136 KLA-F |
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| 2 | 2 | | By: Oliveira H.B. No. 3899 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the administration of and exemptions from the gas |
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| 8 | 8 | | production tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 201.058(a), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (a) The exemptions described by Sections 202.056, 202.057, |
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| 13 | 13 | | [202.059,] and 202.060 apply to the taxes imposed by this chapter as |
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| 14 | 14 | | authorized by and subject to the certifications and approvals |
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| 15 | 15 | | required by those sections. |
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| 16 | 16 | | SECTION 2. Section 201.203(a), Tax Code, is amended to read |
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| 17 | 17 | | as follows: |
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| 18 | 18 | | (a) On or before the 20th day of the second month following |
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| 19 | 19 | | the month in which gas was produced, the [last day of each calendar |
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| 20 | 20 | | month, each] producer shall file a report with the comptroller on |
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| 21 | 21 | | forms prescribed by the comptroller. The report must contain the |
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| 22 | 22 | | following information concerning gas produced during the |
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| 23 | 23 | | [preceding calendar] month being reported: |
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| 24 | 24 | | (1) the gross amount of gas produced that is subject to |
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| 25 | 25 | | the tax imposed by this chapter; |
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| 26 | 26 | | (2) the leases from which the gas was produced; |
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| 27 | 27 | | (3) the names and addresses of the first purchasers of |
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| 28 | 28 | | the gas; and |
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| 29 | 29 | | (4) other information the comptroller may reasonably |
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| 30 | 30 | | require. |
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| 31 | 31 | | SECTION 3. Section 201.2035(a), Tax Code, is amended to |
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| 32 | 32 | | read as follows: |
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| 33 | 33 | | (a) On or before the 20th day of the second month following |
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| 34 | 34 | | the month in which gas was purchased from a producer, the [last day |
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| 35 | 35 | | of each calendar month, each] first purchaser must file a report |
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| 36 | 36 | | with the comptroller on forms prescribed by the comptroller. The |
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| 37 | 37 | | report must contain the following information concerning gas |
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| 38 | 38 | | purchased from a producer during the [preceding calendar] month |
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| 39 | 39 | | being reported: |
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| 40 | 40 | | (1) the gross amount of gas purchased from each |
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| 41 | 41 | | producer; |
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| 42 | 42 | | (2) the price paid for the gas; |
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| 43 | 43 | | (3) the leases from which the gas was produced; and |
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| 44 | 44 | | (4) other information the comptroller may reasonably |
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| 45 | 45 | | require. |
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| 46 | 46 | | SECTION 4. This Act takes effect September 1, 2009. |
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