81R1136 KLA-F
By: Duncan S.B. No. 997
A BILL TO BE ENTITLED
AN ACT
relating to the administration of and exemptions from the gas
production tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 201.058(a), Tax Code, is amended to read
as follows:
(a) The exemptions described by Sections 202.056, 202.057,
[202.059,] and 202.060 apply to the taxes imposed by this chapter as
authorized by and subject to the certifications and approvals
required by those sections.
SECTION 2. Section 201.203(a), Tax Code, is amended to read
as follows:
(a) On or before the 20th day of the second month following
the month in which gas was produced, the [last day of each calendar
month, each] producer shall file a report with the comptroller on
forms prescribed by the comptroller. The report must contain the
following information concerning gas produced during the
[preceding calendar] month being reported:
(1) the gross amount of gas produced that is subject to
the tax imposed by this chapter;
(2) the leases from which the gas was produced;
(3) the names and addresses of the first purchasers of
the gas; and
(4) other information the comptroller may reasonably
require.
SECTION 3. Section 201.2035(a), Tax Code, is amended to
read as follows:
(a) On or before the 20th day of the second month following
the month in which gas was purchased from a producer, the [last day
of each calendar month, each] first purchaser must file a report
with the comptroller on forms prescribed by the comptroller. The
report must contain the following information concerning gas
purchased from a producer during the [preceding calendar] month
being reported:
(1) the gross amount of gas purchased from each
producer;
(2) the price paid for the gas;
(3) the leases from which the gas was produced; and
(4) other information the comptroller may reasonably
require.
SECTION 4. This Act takes effect September 1, 2009.