Texas 2009 - 81st Regular

Texas House Bill HB4246 Compare Versions

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1	1	By: Keffer H.B. No. 4246
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the reporting of lost or unaccounted gas by the first
7	7	purchaser and the tax due by the first purchaser on lost or
8	8	unaccounted for gas.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 201.2035, Subchapter E, Chapter 201, Tax
11	11	Code, is amended by amending subsection (b) and adding subsections
12	12	(c) and (d) to read as follows:
13	13	Sec. 201.2035. FIRST PURCHASER'S REPORT AND LOST OR
14	14	UNACCOUNTED FOR GAS REPORTS AND PAYMENT OF TAX. (a) On or before
15	15	the last day of each calendar month, each first purchaser must file
16	16	a report with the comptroller on forms prescribed by the
17	17	comptroller. The report must contain the following information
18	18	concerning gas purchased from a producer during the preceding
19	19	calendar month:
20	20	(1) the gross amount of gas purchased from each
21	21	producer;
22	22	(2) the price paid for the gas;
23	23	(3) the leases from which the gas was produced; and
24	24	(4) other information the comptroller may reasonably
25	25	require.
26	26	(b) If the report the first purchaser is required to file
27	27	pursuant to subsection (a) shows any additional tax due, the first
28	28	purchaser must pay the tax when he files the report.
29	29	(c) On or before the last day of each calendar month, each
30	30	first purchaser who is either a gatherer, an intra-state pipeline
31	31	or an affiliate of a gatherer or an intra-state pipeline must also
32	32	file a lost or unaccounted for gas report with the comptroller on
33	33	forms prescribed by the comptroller. The report must contain the
34	34	following information for the preceding calendar month:
35	35	(1) the gross volume of lost or unaccounted for gas the
36	36	first purchaser who is either a gatherer, an intra-state pipeline
37	37	or an affiliate of a gatherer or an intra-state pipeline reported to
38	38	all producers in the state of Texas;
39	39	(2) two percent of the gross volume of gas the first
40	40	purchaser received from all producers in the state of texas;
41	41	(3) the resulting gross volume when (c)(2) is
42	42	subtracted from (c)(1).
43	43	If the report the first purchaser who is either a gatherer, an
44	44	intra-state pipeline or an affiliate of a gatherer or an
45	45	intra-state pipeline is required to file pursuant to this
46	46	subsection shows a positive gross volume reported under (c)(3),
47	47	then notwithstanding any other provision of this act, the first
48	48	purchaser who is either a gatherer, an intra-state pipeline or an
49	49	affiliate of a gatherer or an intra-state pipeline is solely liable
50	50	for the tax on the positive gross volume reported under (c)(3), the
51	51	first purchaser who is either a gatherer, an intra-state pipeline
52	52	or an affiliate of a gatherer or an intra-state pipeline may not
53	53	transfer or contract away this liability for the tax on the positive
54	54	gross volume reported under (c)(3) to any other entity or
55	55	individual by any means and must pay the tax on the positive gross
56	56	volume reported under (c)(3) at the price reported under (a)(2)
57	57	when he files the report.
58	58	(d) On or before the last day of each calendar month, each
59	59	gatherer, intra-state pipeline or an affiliate of a gatherer or an
60	60	intra-state pipeline that transports gas for a fee must also file a
61	61	lost or unaccounted for gas report with the comptroller on forms
62	62	prescribed by the comptroller. The report must contain the
63	63	following information for the preceding calendar month:
64	64	(1) the gross volume of lost or unaccounted for gas the
65	65	gatherer, an intra-state pipeline or an affiliate of a gatherer or
66	66	an intra-state pipeline that transports gas for a fee reported to
67	67	all producers in the state of Texas;
68	68	(2) two percent of the gross volume of gas the
69	69	gatherer, an intra-state pipeline or an affiliate of a gatherer or
70	70	an intra-state pipeline that transports gas for a fee received from
71	71	all producers in the state of Texas; and
72	72	(3) the resulting gross volume when (d)(2) is
73	73	subtracted from (d)(1).
74	74	If the report the gatherer, an intra-state pipeline or an affiliate
75	75	of a gatherer or an intra-state pipeline that transports gas for a
76	76	fee is required to file pursuant to this subsection shows a positive
77	77	gross volume reported under (d)(3), then notwithstanding any other
78	78	provision of this act, the gatherer, an intra-state pipeline or an
79	79	affiliate of a gatherer or an intra-state pipeline that transports
80	80	gas for a fee is solely liable for the tax on the positive gross
81	81	volume reported under (d)(3), the gatherer, an intra-state pipeline
82	82	or an affiliate of a gatherer or an intra-state pipeline that
83	83	transports gas for a fee may not transfer or contract away this
84	84	liability for the tax on the positive gross volume reported under
85	85	(d)(3) to any other entity or individual by any means and must pay
86	86	the tax when he files the report on the positive gross volume
87	87	reported under (d)(3) at the closing price at the Houston Ship
88	88	Channel on the day before the date when he files the report.
89	89	SECTION 2. The revenue derived from Section 201.2035 (c)
90	90	and (d) shall be deposited in the General Revenue Fund and
91	91	one-fourth of the funds collected shall be used for the
92	92	administration of the state's oil and gas conservation laws.
93	93	SECTION 3. This Act takes effect September 1, 2009.