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Tex. Tax Code § 182.023

PAYMENT OF TAX

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 182.023, PAYMENT OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575679
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Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor pays the tax.