Tex. Tax Code § 182.021

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 182.021 - Definitions

In this subchapter:

(1) "Utility company" means a person:
(A) who owns or operates a gas or water works, or water plant used for sale and distribution within an incorporated city or town in this state; or
(B) who owns or operates an electric light or electric power works, or light plant used for sale and distribution within an incorporated city or town in this state, or who is a retail electric provider, as that term is defined in Section 31.002, Utilities Code, that makes sales within an incorporated city or town in this state; provided, however, that a person who owns an electric light or electric power or gas plant used for distribution but who does not make retail sales to the ultimate consumer within an incorporated city or town in this state is not included in this definition.
(2) "Business" means the providing of gas, electric light, electric power, or water.
(3), (4) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991.

Tex. Tax Code § 182.021

Amended by: Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559), Sec. 1, eff. May 23, 2017
Acts 1999, 76th Leg., ch. 405, Sec. 55, eff. Sept. 1, 1999
Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991
Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.02, eff. Sept. 1, 1991
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.