Legal Opinion

Untitled Texas Attorney General Opinion

Texas Attorney General Reports

Decided July 2, 1973No. H-172Published

1Opinion of the Court

. . ., December 3, 1973 The Honorable Robert S. Calvert Opinion No. H- 172 Comptroller of Public Accounts State Finance Building Re: Problems relating to Austin, Texas Article 1.045, V. T. C. S., Taxation-General, pro- viding a limitation period for gas production tax liability as affected by orders of the Federal Dear Mr. Calvert: Power Commission Your opinion request requires an interpretation of several provisions of Article 1.045, V. T. C. S. - Taxation-General. The State of Texas imposes a tax on gas production which is based V on a percentage of gross receipts or income. Articles 3.01,…

2Cases cited6 opinions

  1. Humble Oil & Refining Company v. CalvertTexas Supreme Court · 1972
  2. Sun Oil Company v. Railroad Commission of TexasTexas Supreme Court · 1958
  3. Allen v. CraneCourt of Appeals of Texas · 1953
  4. Payne v. Texas Water Quality BoardCourt of Appeals of Texas · 1972
  5. Texas State Board of Dental Examiners v. BlankfieldCourt of Appeals of Texas · 1968

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