(a) A gas utility on whom a tax is imposed by this chapter during a calendar quarter shall include with the tax payment a report to the railroad commission that includes a statement of:
(1) all activity subject to the tax during the period covered by the report; and
(2) the gross income from that activity.
(b) The president, secretary, or general manager of a gas utility that is a corporation or an owner of a gas utility that is not a corporation must verify the truth and accuracy of the report.
Official text of the Texas Utilities Code as published by the Texas Legislative Council.