“,,
tin. UllJiemJ;:M&cay, Jr.
Chsh,. RailroadC.cin@~aionof Texas
'J.'~-B++uJ. i _.
Austln,Texaa
opinion “0.,9-155
Re: A~lioablLLtybf the gas
uti1it.jtax, Alacl6 '-6Q6060,
1 0. c; s., to thexlicti~of,
!?- "._. a &UI pi* u.s .m a+
rivad frai tramportation~.~
&ae.
Deezlfr.l-lmrayr
Yonr~plnlonrsqu~.&datedMarohll., 1955,reaaS aa fOiloMii
%tlauJn5.ng
that the opsratirJna
of a &I3 pipe u.ne
are anoh 88 t0 bra it wlthin the definition6f
a &ae utilitym~'stat.ed-finSeotioir
2 of Artiole
6050,:R.C. S.;and thereforesubjeottothe prod
viaionaof,Artiole6060, would it be exempt frcm
the pageantof the oti-fou+th(l/4)ofone (1) pm
o&t gross receiptstax leviedby Article 6060be-
oauee.ltdoes not take title to gae tramported,
doea not make any aalea of tramported &aa, but
does bill for and receivepaymentfor the tran~-
portationofeuohgas?"
The-pertinentLanguageof Artiole ijo& of Vernon'sTexas
c1vi1statutes read0 as fouowEl:
YEverygas utility.. . ahall pay Into the state
Trew-at Austti a smnequalto one fourthof
oneperoentofthe gross lmxanereoelvedfroma3l
budneae done by it within this State during said
qua-tar.*
By vi&m of Station 10 of Chapter73 of the Aote of the Forty-Seoond
tigtilature,1931, page I.& this tar appliesto those utilitiesded
ecribedIn Seotion2 of Article6&O, V.C. S.
Hon. WilllemJ. blurray,
Jr., page 2 (S-3.55)
.
Aeeu&qj the'td;rpa$s,la'a utilltjwlthinthe &fMtlon of
Seotlon2 of Alrtlcle6050, the &estlhi-la whetherthe tax appliesto
the lnocmeof euoh utilitydeqlvedfYcm the tranepc&atlonof gas.
Inouropinioli,ths'tarappkee to euoh Inoome. Tbebuel-
ne88 done by euoh~utillty
da~evid&md by the definitionof Section2
or carriageo?iaaturalgss,
of Article 6050 is,the"trhneportatlon
eitherfoypnbllc hire or nok'. Artio3.e6060.0ynlts?apl.a~s
tdng the
gmss luocmereceivedfmn such bustieae. Any'foimer&nlon of the
AttorneyGemral, insofarae it may conflicthemwlthj is herebyOver-
ruled.
The gr& l+me i&a fcaapipe line companywitti'the defl-
nltlon of Se&i& 2.09W.iCle 605O;~.,C. SL, fra the treneportetion
of gae, is eubjeoti‘to
thi;“'tax
~&vied-by,&tiole6063,V. C. S. Any
former opinian,Insofaras It cooflfote'he~ith, 16 hereby overmled.
APPROVRD: YO~VYtraly,
A.-’ ~~~’
~.-
wrt.z3fsarhea k gGeneralof Texae
Oil and Gas Division '/~
John Atihifron-
Reviewer " ,~"
J. A.'-, Ji';
Reviewer . C..'; :.,
Rob&+, S. scrdtti' "~ ~'
HrEt Aasl.8tsnt
Untitled Texas Attorney General Opinion
Combined Opinion